Justices and Judges, Liability to the Occupation Tax

February 9, 1973 BIR RULING NO. 004-73 Justices and Judges, liability to the occupation tax . Justices and Judges are now also subject to the occupation tax prescribed in Section 182(B) of the Tax Code. (BIR Ruling No. 014, Series of 1970 is revoked) With respect to the question as to whether or not Justices and Judges are required to indicate their privilege tax receipt numbers in all documents that they prepare, it is informed that the provisions in Section 182(B) of the Tax Code which requires any professional subject to the occupation tax therein prescribed to write or print in deeds, receipts, prescriptions, reports, books of accounts, plans, designs, surveys and maps, as the case may be, his privilege tax receipt number, has been deleted by the amendment effected by Presidential Decree No. 69 to Section 182 of the Tax Code. However, assuming that such requirement still forms part of the statute, the same does not apply to professionals employed in the government, who are subject to occupation tax, like Justices and Judges.