Payment of Annual Professional Fee to a Professional Association Not Required for Purposes of the Occupation Tax

January 16, 1973 BIR RULING NO. 001-73 Payment of annual professional fee to a professional association not required for purposes of the occupation tax . The Bureau of Internal Revenue does not require the presentation of the annual fee receipts issued by a professional association as a condition precedent for the payment of the occupation tax under Section 182 (B) of the Tax Code and the issuance of the corresponding privilege tax receipt. Accordingly, it is not proper for a Revenue Collection Agent to require a public health nurse or worker to present his annual fee receipt issued by the Philippine Public Health Association in paying his professional tax. However, said public health nurse, whenever he pays his occupation tax, should present to the BIR Collection Agent his annual registration card, at least for the calendar year immediately preceding. Said collection agent shall thereupon indicate in the official receipt to be issued to the professional, the registration number, the date of issuance and the year shown on the card. (Sec. 3, Republic Act No. 6511).