BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 13, 1973
Full text
June 13, 1973 Mr. Domingo V. Arambulo 36 A. Cruz, San Francisco Del Monte Quezon City S i r : This refers to your undated letter seeking clarification as to whether or not as a lawyer who is not engaged in the active practice of his profession, you being a retired employee in the government service is subject to the payment of the occupation tax imposed under Section 182(B) of the Tax Code. In reply, I have the honor to inform your that since you are not in the active practice of your profession nor are you gainfully employed in any government or private offices wherein you use or apply the knowledge of your profession, you are exempt from the payment of the occupation tax prescribed for lawyers under Section 182(B) of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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