Occupation Tax of Justices and Judges

1970 BIR RULING NO. 014-70 Justices and Judges: Liability to the Occupation Tax Justices of the Supreme Court and the Court of Appeals, Judges of the Court of First Instance and other courts of special or limited jurisdiction who are applying their knowledge of law only in the exercise of their duties as such justices or judges are exempt from the occupation tax. However, justices and judges who are teaching law subjects are liable for the payment of the occupation tax prescribed for lawyers. cdtech Municipal and City Court Judges are also exempt from the occupation tax, except those teaching law subjects and those actually engaged in the private practice of their profession.