Exemption from Payment of the Fixed Tax Imposed on Commercial Aviators

January 19, 1960 BIR RULING NO. 009-60 Mr. Ubaldo A. Beato 2224 Makata Street Sta. Cruz, Manila S i r : In answer to your letter dated January 4, 1960 wherein you requested for an exemption from payment of the fixed tax imposed on commercial aviators please be informed that only persons who are engaged in the exercise or pursuit of any of the professions or occupations mentioned in section 182(B) of the Tax Code and who are not within the purview of the exemption provided in paragraph (C) of the said section of the same Code are subject to the fixed tax provided therefor. Hence, if it is true, as you have said, that you are no longer actively engaged in practice as a commercial aviator, you need not pay the fixed tax imposed thereon. However, should you resume the private practice or your profession you should pay the fixed tax of P75.00. Furthermore, if it turns out that you have been practicing your profession without paying first the fixed tax, you shall be held liable to the payment of the said tax with penalty. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue