Notary Public is Not Subject to the Occupation Tax

January 14, 1959 BIR RULING NO. 023-59 Mr. Pedro S. Roque 407 Serrano Street Caloocan Rizal S i r : With reference to your affidavit dated January 13, 1959, I have the honor to inform you that a notary public is not subject to the occupation tax imposed upon lawyers by Section 182(B)(1) of the National Internal Revenue Code, as amended, unless he is at the same time a lawyer engaged in the active practice of his profession. Accordingly, and, if as represented, you are employed as a legal researcher in the law office of Atty. Porfirio Villaroman, 402 Burke Building, Escolta, Manila, and that your work as such is confined to that law office, you are not liable for the aforesaid tax, even if you are commissioned as notary public. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue