Imposition of Occupation Tax
BIR Ruling No. 021-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 14, 1959
Full text
January 14, 1959 BIR RULING NO. 021-59 Mr. Ermito B. Giron 57 Dr. Alejos St. Sta. Mesa Heights Manila S i r : Regarding your letter dated December 23, 1958, I have the honor to inform you that the occupation tax is imposed upon individuals for the privilege of exercising a trade or profession within the Philippines. If, as stated, you ceased to practice your profession as such Chief Mate within the Philippines since April 1957 for which year 1957 you paid same in the Philippines and have secured and paid for a permit license for the year 1958 in Liberia, then you are not, anymore, subject to the payment of said tax for the taxable year 1958 if you have not, at any instance during said period 1958, practiced your profession in the Philippines. cdpr Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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