Taxability of Staff Nurses and Clinical Instructors from Occupation Tax
BIR Ruling No. 021-66 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 16, 1966
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May 16, 1966 BIR RULING NO. 021-66 The Medical Director The Family Clinic 1474 Maria Clara Sampaloc, Manila S i r : This refers to your letter dated March 1, 1966, requesting for exemption of the staff nurses and clinical instructors employed by the Family Clinic and Hospital School of Nursing and Midwifery from the payment of the occupation tax. In reply, I have the honor to inform you that, pursuant to Section 182 (b) of the Tax Code, as amended by Republic Act No. 4574, if the aforesaid nurses and clinical instructors employed by you are not permitted by you to practice their professions, during or after office hours, to private or personal clienteles they are exempt from the occupation tax. However, if they are permitted by you to practice their professions, they are subject to the occupation tax. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue PRISCILLA R. GONZALES Asst. Revenue Operations Head (Legal)
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