Tax Exemption GSIS Officials and Employees

January 9, 1958 BIR RULING NO. 019-58 The Assistant General Manager Government Service Insurance System P. O. Box 782, Manila S i r : In answer to your letter of the 6th instant, I have the honor to inform you that, pursuant to Section 182(C-7) of the National Internal Revenue Code, persons employed in any branch of the service of the Government of the Philippines whose entire professional services are devoted exclusively thereto or applied under its direction are exempt from the occupation tax prescribed in Section 182(B) of the same Code. Accordingly, and as the officials and employees of the Government Service Insurance System are persons employed in a branch of the government service, they are exempt from the aforesaid tax, provided that, as claimed in your letter, their entire professional services or professional training and knowledge are devoted exclusively to that Office or applied under its direction. LLphil Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue