BIR Ruling

March 5, 1970 Mr. Severo Dacanay Jr. Sipocot, Camarines Sur S i r : This refers to your letter dated January 19, 1970, requesting information as to whether or not a Comelec Registrar under the Omnibus Tax Law is required to pay the annual privilege tax of P75.00 and requesting an extension of time within which to pay the same tax until receipt of an official reply of this Office. In reply thereto, I have the honor to inform you that lawyers employed in the government services as Comelec Registrars are subject to the occupation tax of P75.00 per annum imposed in Section 182(B)(1)(a) of the Tax Code, as amended by Republic Act No. 6110. This Office has no authority to extend the time for payment of the tax. Hence, if the tax is not paid within the period prescribed by law (annually, on or before January 20 or semi-annually, on or before January 20 and July 20), the tax shall be increased by 25%. (See Sec. 180, Tax Code, as amended) casia Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue