Notary Public is Not Subject to the Occupation Tax

January 8, 1959 BIR RULING NO. 003-59 The Acting Chairman and Manager Board of Liquidators 236 Tanduay, Manila S i r : With reference to your letter of the 7th instant, I have the honor to inform you that a notary public is not subject to the occupation tax imposed upon lawyers by Section 182(B)(1) of the National Internal Revenue Code, as amended, unless he is at the same time a lawyer engaged in the active practice of his profession. However, under Section 182(C)(7) of the same Code, persons employed in any branch of the service of the Government whose entire professional services are devoted exclusively thereto are exempt from the aforesaid tax. Accordingly, and if as represented, Mr. Jesus S. Santelices devotes his entire professional services exclusively to that Office as an assistant attorney in the Legal Division thereof, he is exempt from the payment of the tax in question, even if he is commissioned as notary public. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue