BIR Ruling No. 039-61

January 31, 1961 BIR RULING NO. 039-61 Atty. Paciente Cabrera Bais Central Negros Oriental S i r : In reply to your letter dated January 19, 1961, I have the honor to inform you that the term "mechanical engineers", as used in Section 182(B)(1) of the Tax Code, as amended, means "professional mechanical engineers" as defined in Commonwealth Act No. 294. Under the provisions of Commonwealth Act No. 294, professional mechanical engineers are classified differently from mechanical plant engineers, junior mechanical engineers, and certified plant mechanics. Such being the case, the occupation tax, prescribed in Section 182(B)(1) above-stated, refers only to "professional mechanical engineers" and certainly not to mechanical plant engineers and junior mechanical engineers. (BIR Ruling No. 343, S. of 1958.) cdta Very truly yours, (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue