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Commercial Pilot's Privilege Tax Exemption for Unpaid Services Rendered During Training

BIR Ruling No. 091-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 13, 1958

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February 13, 1958 BIR RULING NO. 091-58 Lt. Bernardo Mah Fernando Air Base Lipa City S i r : In reply to your letter of even date, requesting exemption from the payment of the commercial pilot's privilege tax in connection with your plan to take advantage of your five months leave to further your flying proficiency in civilian aviation activities as part of your career pattern, I have the honor to inform you that your said request is hereby granted subject, however, to the approval of you said plan by the Commanding Officer of your unit, and to the further condition that the commercial airline operators shall not give you any compensation for actual services rendered in connection with your training. prll Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue

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