Electrical Engineers are Subject to the Occupation Tax

January 22, 1959 BIR RULING NO. 026-59 The City Electrician Office of the Chief, Fire Department Manila S i r : In answer to your letter of the 16th instant, I have the honor to inform you that electrical engineers are subject to the occupation tax of P75.00 per annum imposed in Section 182(b)(1) of the National Internal Revenue Code, as amended. LLjur In this connection, it may be stated that as the law does not distinguish between professional, assistant and associate electrical engineers, to be subject to the aforesaid tax, it is enough that a practitioner is an electrical engineer. Such being the case, professional, assistant, and associate electrical engineers are subject to the tax, they being electrical engineers. On the other hand, as master electricians are not electrical engineers, they are not subject thereto. We are, indeed, grateful for the cooperation you have shown in this regard. cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue