BIR Ruling

November 16, 1970 The Chief, Statistical Division Thru the Revenue Operations Head (Management Planning) S i r : This refers to the request filed by certain employees of that Division for exemption from the payment of the occupation tax imposed on "statisticians" under Section 182(B)(2)(a) of the Tax Code, as amended by Republic Act No. 6110. These employees are presently holding the positions of Senior Statistician, Supervising Statistician, Statistician II and Statistician I. It appears that there is a civil service examination being given for statistician. Hence, to be entitled to the practice of the said profession, one must pass the said examination. In this case, your employees are only occupying the positions of statisticians as classified by the WADCO, and are performing the duties and functions attached to the said positions without the benefit of having passed any of the civil service examinations given by the Civil Service Commission for statisticians. It should be noted that the professionals subject to occupation tax imposed in Section 182(B) of the Tax Code, as amended, included only those enumerated therein who are engaged in the practice of their profession, or who are being in the government or private employ, use or exercise the knowledge of their profession in the performance of their duties and functions. In the case of your employees, they are not qualified to practice the profession as statisticians for the reason that they have not passed the required examination. Such being the case, they are not considered in the practice of the profession as statisticians and therefore, they are not subject to the occupation tax imposed by the aforementioned law. In view thereof, the request of your employees for exemption from the payment of the occupation tax imposable on professional statisticians is hereby granted. Very truly yours, CONRADO P. DIAZ Acting Commissioner of Internal Revenue