Tax Imposed on CPAs
BIR Ruling No. 018-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 8, 1958
Full text
January 8, 1958 BIR RULING NO. 018-58 Mr. R. D. Rodriguez Goa, Camarines Sur S i r : With reference to your letter dated December 19, 1957, I have the honor to inform you that a person who works as an accountant and/or a bookkeeper for merchants but who is not a certified public accountant is not subject to the occupation tax prescribed in Section 182(B) of the Tax Code, as amended. Only persons registered with the Board of Accountancy as certified public accountants are subject to tax. LibLex Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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