Bookkeepers Not Required to Secure Authorization
BIR Ruling No. 103-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 19, 1958
Full text
February 19, 1958 BIR RULING NO. 103-58 Mr. Nenito Gela 40 Rosario St. Bacolod City S i r : In reply to your letter dated January 28, 1958, requesting authority from this Office to work as a bookkeeper of business establishments, I have the honor to inform you that there is no law or regulation administered by this Bureau which requires persons desiring to work as bookkeepers to secure such authorization. It is stated in this connection that for internal revenue tax purposes, persons working as bookkeepers are not subject to any occupation tax. They are, however, subject to the income and additional residence taxes. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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