BIR Ruling No. 009-62

January 10, 1962 BIR RULING NO. 009-62 The Regional Director Regional District No. 9 Zamboanga City S i r : There is returned to you the enclosed letter dated August 7, 1961 of Mr. Pedro Racal, that city, requesting exemption from the 3% tax prescribed in section 191 of the Tax Code. Embalming is a profession and, therefore, the receipts derived by a licensed embalmer from the practice of his profession are not subject to the 3% tax under said section. Accordingly, the request for exemption of Mr. Racal is tenable. It may be stated in this connection that, not being among the taxable professions and occupations enumerated in section 182(B) of the Tax Code, the practice of embalming is not also subject to the occupation tax. LLphil Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue