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Pharmacist Employed as Medical Technician

BIR Ruling No. 028-70 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered)

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1970 BIR RULING NO. 028-70 Pharmacist employed as medical technician . Since a registered pharmacist who is employed as a medical technician does not exercise the function of a pharmacist in her job as medical technician, she is not subject to the occupation tax imposed in Section 182(B) of the Tax Code, as amended by Republic Act No. 6110. Neither is she subject to the professional tax as a medical technician since said profession is not among those enumerated in the law as subject to tax. aisa dc

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