BIR Ruling No. 045-63
BIR Ruling No. 045-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 29, 1963
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May 29, 1963 BIR RULING NO. 045-63 Miss Felicisima C. Serafica Clinical Psychologist Apt. 52 Elena Apartments Romero Salas & A. Mabini Sts. Ermita, Manila M a d a m : With reference to your letter dated July 11, 1962, I have the honor to inform you that as a practicing clinical psychologist, you are not subject to the occupation tax imposed under Section 182(B) of the Tax Code, unless you are a physician duly registered with the Board of Medical Examiner, in which case you will be considered a medical practitioner and, therefore, subject to said tax. cdll Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on May 29, 1963. llcd (SGD.) P. F. LANDAS Revenue Operations Head (Legal)
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