Taxability of Nurses Employed in Private Hospitals
BIR Ruling No. 018-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 7, 1960
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January 7, 1960 BIR RULING NO. 018-60 Mr. Bibiano Nessia 166 San Sebastian Street Bacolod City S i r : In reply to your letter dated December 16, 1959, I have the honor to inform you that nurses employed in private hospitals although they are receiving only a salary of less than P2,000.00 per annum and regardless of the fact that they are mere employees of a private hospital who do not go out in the field to practices their profession, are subject to the occupation tax as prescribed in section 182(B) of the National Internal Revenue Code. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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