BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 30, 1973
Full text
January 30, 1973 Miss Emerina C. Eusebio Food and Nutrition Research Center National Institute of Science & Technology Manila M a d a m : In reply to your letter dated January 29, 1973, I have the honor to inform you that as a Pharmacist who is employed as Scientist I in the Food and Nutrition Research Center wherein you do not apply or use your professional knowledge in your work, you are not subject to the occupation tax imposed for Pharmacists under Section 182(B) of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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