Taxability of a Real Estate Appraiser under the Tax Code

December 9, 1966 BIR RULING NO. 070-66 Mr. Max T. Dalupan Suite 316 Madrigal Bldg. Escolta, Manila S i r : This refers to your letter dated July 28, 1966, requesting information as to whether or not a real estate appraiser is exempt from the fixed tax on business as contemplated by Section 193 and/or other provisions of the Tax Code, and whether or not a practicing real estate appraiser is also exempt from percentages tax on his gross compensation under Section 195 of the same Code. In reply, I have the honor to inform you that as a real estate appraiser renders services to the public as an expert of real estate values for a fee, compensation or other valuable consideration, he is deemed an independent contractor within the purview of Section 191 of the Tax Code. As such contractor, he is subject to the annual fixed tax of P20.00 prescribed in Section 182(A)(1) and to the 3% contractor's tax prescribed in Section 191, both of the Tax Code. LLphil Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue