Geologist Not a Taxable Occupation
BIR Ruling No. 013-68 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 13, 1968
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August 13, 1968 BIR RULING NO. 013-68 Mr. Mariano M. Melendres, Jr. 370 Dr. Sixto Antonio Ave. Caniogan, Pasig, Rizal S i r : This refers to your letter dated June 21, 1968 requesting information as to whether or not a geologist is subject to the professional tax. In reply, I have the honor to inform you that a geologist is not among those taxable occupations enumerated in Section 182(B) of the Tax Code. Mining engineers who have been regularly paying their annual professional tax as such, may continue their practice of geology without paying any professional tax for the latter profession, provided that they have complied with the requirements as to the licensing and registration of geologist in the Philippines under Republic Act No. 4209. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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