BIR Ruling No. 099-62

August 27, 1962 BIR RULING NO. 099-62 The Regional Director Regional District No. 8 Iloilo City S i r : There are returned to you the enclosed papers bearing on the query of the Municipal Treasurer of Toboso, Negros Occidental, requesting information whether or not Mr. Nicasio Garrvillo, Sr. Ambrosio Aguila and Mr. Perlito Maa are subject to the occupation tax. It appears that Mr. Garrvillo is a certified public accountant and Dr. Aguila is a physician who are both employed in the Philippine National Bank and temporarily assigned at the Central Azucarera del Danao which is employed as chemist of the Danao Planters Association, an association of farmers. A physician or certified public accountants employed in a government-owned-or controlled corporation, which performs propriety or business functions, whether on the full or part time basis is not embraced within the purview of "persons employed in any branch of the service of the Government of the Philippines whose entire professional services are devoted exclusively thereto or are applied under its direction" who are exempt from the occupation tax pursuant to Section 182(C)(7) of the Tax Code. Accordingly, and as the Philippine National is one performing proprietary or business functions, Mr. Garrvillo and Dr. Aguila are subject to Occupation tax (See Opinion No. 213, s. 1958, Secretary of Justice). On the other hand, Mr. Maa is not subject to said tax, because chemists are not among those enumerated under section 182(B) of the Tax Code. BIR Ruling No. 19 s. 1961, issued by that Office should, therefore, be modified accordingly. prcd Very truly yours, JOSE B. LINGAD Commissioner of Internal Revenue