BIR Ruling

March 19, 1970 Mr. Pedro F. Formilleza Municipal Judge San Andres, Romblon S i r : This refers to your letter dated January 21, 1970 requesting information if a municipal judge who does not engage actively in the practice of his profession is required to pay the professional tax. You also stated that his income is principally derived from his salary as municipal judge. In reply, I have the honor to inform you that Municipal and City Court Judges who devote their activities to the functions of their position, are exempt from the payment of the occupation tax. However, those teaching law subjects and/or those actually engaged in the private practice of their profession are subject to the occupation tax imposed by Section 182(B)(1)(a) of the Tax Code, as amended by Republic Act No. 6110. cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue