BIR Ruling No. 006-61
BIR Ruling No. 006-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 16, 1961
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January 16, 1961 BIR RULING NO. 006-61 In reply to your query, I have the honor to inform you that as operators of air conditioning equipment installed in the various theaters owned by your employer, the Luzon Theaters, Inc., you and your co-employees are not subject to the occupation tax of P75.00 prescribed in Section 182(B)(1) of the National Internal Revenue Code, inasmuch as you are not professional mechanical engineers but only certified plant mechanics. llcd
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