Master Electricians Who are Duly Registered and Practicing their Profession

January 21, 1960 BIR RULING NO. 029-60 Mr. Oliver G. Jardiolin 222 Valeria Extension St. Iloilo City S i r : With reference to your query dated January 9, 1960, I have the honor to inform you that master electricians who are duly registered and practicing their profession as such in accordance with Republic Act No. 184 (Electrical Engineering Law) are not required to pay the privilege tax on professions or occupations prescribed in Section 182(B) of the Tax Code. This is so for the reason that a registered master electrician is not embraced within the meaning of the term "electrical engineer" as used in Section 182(B)(1) of the same Code. It may be stated, in this connection, that registered master electricians who are at the same time engaged in business as electrical contractors may be subject to the fixed and percentage taxes prescribed by Sections 182(A)(1) and 191 of the Tax Code, as amended. To verify whether or not master electricians have violated any provisions of the Tax Code, this Office referred your letter to the BIR Regional Director in Iloilo City for investigation and appropriate action. LLphil Very truly yours, MISAEL P. VERA Deputy Commissioner of Internal Revenue