Occupation Tax of Certified Public Accountant Who is Abroad
BIR Ruling No. 012-70 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1970
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1970 BIR RULING NO. 012-70 A Certified Public Accountant Who is Abroad A certified public accountant who is abroad is not liable for the payment of the occupation tax imposed by Section 182(B) of the Tax Code, as amended by Republic Act No. 6110, since only professionals engaging in the practice of their professions in the Philippines are liable for the payment of the said tax. cd
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