BIR Ruling No. 017-62
BIR Ruling No. 017-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 15, 1962
Full text
January 15, 1962 BIR RULING NO. 017-62 MEMORANDUM FOR: The Chief, Narcotic Drugs Division With reference to your memorandums dated February 27, and September 15, 1961, you are informed that a registered nurse "employed by a family to take care of a healthy baby" is considered engaged in the active practice of her profession and, therefore, subject to occupation tax. Likewise, registered optometrists assisting a head optician in the latter's clinic in the refraction of the eyes of patients are considered engaged in the active practice of optometry. Accordingly, they come within the purview of the word "opticians" and are also subject to the occupation tax prescribed in section 182(B)(1) of the Tax Code. cdll Please be guided accordingly. MELECIO R. DOMINGO Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.