Payment and Non-payment Annual Fixed Tax of an Aviation Pilot
BIR Ruling No. 090-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 13, 1958
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February 13, 1958 BIR RULING NO. 090-58 Mr. Jesse R. Granda 1710 Arellano Avenue Makati, Rizal S i r : In reply to your letter dated February 10, 1958, I have the honor to inform you that as you are not at present engaged in your occupation as aviation pilot or employed as such, as represented in your aforesaid letter, you are not required to pay the annual fixed tax of P75.00 imposed on commercial aviators in Section 182(B)(1) of the National Internal Revenue Code. However, as soon as you engage in your occupation as commercial aviator or is employed as such, you are liable for the payment of the aforesaid fixed tax. LLpr Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue
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