Lawyer Employed as Public Relations Officer
BIR Ruling No. 011-70 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1970
Full text
1970 BIR RULING NO. 011-70 Lawyer Employed as Public Relations Officer A lawyer employed as public relations officer in a government firm, who does not perform any legal duties whatsoever, nor apply the knowledge of law in his work is not subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. Only professionals in the government service who, in the performance of their duties and functions, use or exercise the knowledge of their professions are subject to the professional tax. cdt
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