Tax Exemptions of Physicians and Nurses Employed in UERM

January 19, 1959 BIR RULING NO. 036-59 The Dean College of Medicine U.E. Ramon Magsaysay Memorial Medical Center, Inc. Aurora Boulevard, Quezon City S i r : In answer to your letter of the 15th instant, I have the honor to inform you that, if as represented, the physicians and nurses employed in that institution devote their entire professional services exclusively thereto and that the same is an educational institution not conducted for private gain, said professionals are exempt from the occupation tax prescribed in Section 182(B)(1) and (2) of the National Internal Revenue Code, as amended, pursuant to paragraph (C)(7) of the same section of the law. It may be stated that this Office has not received your letter dated July 16, 1958. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue