Lawyer-Mayor, Liability to the Occupation Tax
BIR Ruling No. 022-72 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 30, 1972
Full text
August 30, 1972 BIR RULING NO. 022-72 Lawyer-Mayor, liability to the occupation tax . 1. The elective post of mayor does not require the use or exercise of the knowledge of law. Hence, a mayor who is a lawyer is not subject to the occupation tax unless he is also in the active practice of his profession. 2. A lawyer-mayor who has entered his appearance in court specifically in one or two cases, provided that they are isolated cases, is not considered in the practice of his profession and, therefore, not subject to the occupation tax (Clutario vs. Collector, CTA Case No. 432, dated Sept. 29, 1959). 3. A lawyer-mayor commissioned as a notary public is considered engaged in the practice of law, hence, he is subject to the occupation tax. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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