Occupation Tax Imposed on Notary Public
BIR Ruling No. 036-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 17, 1958
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January 17, 1958 BIR RULING NO. 036-58 Mr. Romulo R. Candoy 4th Floor, Insular Life Bldg. Manila S i r : In reply to your query dated January 6, 1958, I have the honor to inform you that a notary public, as such, is not subject to the occupation tax prescribed in Section 182(B) of the Tax Code, as amended, unless he is at the same time a lawyer engaged in the active practice of law. Accordingly, you need not renew your privilege tax-receipt for 1958 if you have given up the practice of law. cdpr Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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