Certificate of Exemption of a Jobless Student

January 21, 1960 BIR RULING NO. 012-60 Mr. Jose J. Festejo 1268 Craig St. Sampaloc, Manila S i r : This is with reference to your letter of even date requesting for a certificate of exemption from the occupation tax for the alleged reason that you are still a student, jobless and never filed any income tax return for previous years. If the facts be as presented, please be inform that you are exempt from the payment of the occupation tax prescribed in Section 182(B) of the Tax Code as long as you are not employed in any private concern. This will serve as a certificate of exemption from the said tax in connection with your application for a Pilot's License with the Civil Aeronautics Administration. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue