BIR Ruling No. 035-62

January 30, 1962 BIR RULING NO. 035-62 Messrs. Bella & Sandoval Attorneys and Counselors-at-Law P. O. Box 783 M a n i l a Gentlemen : Reference is made to your letter dated November 2, 1961, seeking clarification of the ruling laid down by this Office dated January 9, 1958, quoted as follows: cdi "A person who works as an accountant and/or a bookkeeper for merchants but who is not a certified public accountant is not subject to the occupation tax prescribed in Section 182(B) of the Tax Code, as amended. Only persons registered with the Board of Accountancy as certified public accountants are subject to tax". You now request opinion whether or not, under the abovequoted, ruling, an accounting clerk who is a certified public accountant is subject to occupation tax. In a talk with a representative of yours, this Office had been made to understand that the accounting clerk referred to performs clerical work and does not perform the work of an accountant. In reply thereto, I have the honor to inform you that, based on such representations, said accounting clerk, though a certified public accountant, is not subject to the tax in question. cdll Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue