Commercial Pilot's Privilege Tax Exemption of Civil Aeronautics Administration

February 13, 1958 BIR RULING NO. 089-58 Lt. Luis Bonnevie Nichols Air Base Rizal S i r : This is in connection with your letter dated February 11, 1958 requesting exemption from payment of the commercial pilot's privilege tax which the Civil Aeronautics Administration is requiring you to pay before issuing your Commercial Pilot's license. In reply thereto please be informed that the mere issuance of a Commercial Pilot's license does not make you liable for the payment of the Commercial Pilot's Privilege tax unless you are actually employed as such. It appearing that you are a PAF Officer presently assigned with the 206th Troop Carrier Squadron, PAF, Nichols Air Base, Rizal, you are exempt from securing the Commercial Pilot's Privilege Tax. However, should you use your Commercial Pilot's License by being employed in any commercial airline company, you will become liable for the payment of the commercial pilot's privilege tax. prcd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue