Taxability of Geodetic Engineers
BIR Ruling No. 032-70 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1970
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No date supplied BIR RULING NO. 032-70 Geodetic Engineers, Taxability of From the provisions of Sections 2, 13 and 20 of Republic Act No. 4374, it is clear that persons heretofore duly qualified to practice the profession as land surveyors were from the time of the effectivity of the law on June 19, 1965, entitled to practice the profession as geodetic engineers. In fact, land surveyors are now called geodetic engineers. Such being the case, a geodetic engineer is subject to the annual occupation tax payable by a land surveyor in the amount of P50.00 under Section 182(B)(2)(a) of the Tax Code, as amended by Republic Act No. 6110. cdt
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