Practice of a Taxable Occupation
BIR Ruling No. 012-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 7, 1958
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January 7, 1958 BIR RULING NO. 012-58 1st Indorsement Respectfully returned to the Regional Director, Regional District No. 3, Manila. Teaching does not constitute a practice of a taxable occupation. Accordingly, professionals whose only activities consist of teaching in schools are not subject to the occupation tax. cdpr (SGD.) JOSE ARAAS Collector of Internal Revenue
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