BIR Ruling No. 025-61
BIR Ruling No. 025-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 31, 1961
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January 31, 1961 BIR RULING NO. 025-61 This is in reply to your letter . . ., relative to the request of Atty. Francisco Roque, Administrative Officer of that Bureau, for exemption from the payment of occupation tax. Under Section 182(C)(7) of the Tax Code, a lawyer who devotes his entire professional services exclusively to the Government is exempt from the occupation tax. It may be stated further that more notarial work does not constitute the practice of law. Accordingly, Mr. Roque, as a notary public, is not subject to the occupation tax. cda
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