BIR Ruling No. 090-63

November 21, 1963 BIR RULING NO. 090-63 Mr. Jacinto S. Ferriol c/o Manila Electric Company Manila S i r : In reply to your letter dated November 9, 1963, I have the honor to inform you that although sanitary engineer is not among those occupations enumerated under Section 182(B) as taxable profession subject to the occupation tax, sanitary engineering as defined in Webster New International Dictionary is a "branch of civil engineering dealing with water supply, sewage and waste disposal for cities, and other sanitary problems", and that with the enlargement of the field of constructional work, civil engineering came to include structional, railway, highway, hydraulic, municipal and sanitary engineers. Therefore, as such sanitary engineer you are exempt from the payment of said privilege tax, it appearing that you are already provided with a privilege tax receipt (PTR) as a practicing civil engineer. prll However, the income to be derived from such profession is subject to the income and residence taxes. Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on November 21, 1963. (SGD.) AMBROSIO LINA Revenue Operations Head (Legal)