BIR Ruling No. 114-61
BIR Ruling No. 114-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 21, 1961
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March 21, 1961 BIR RULING NO. 114-61 MEMORANDUM FOR: The Chief, Narcotic Drugs Unit B. I. R., Manila This refers to the D-23 privilege tax liability of Miss Patria R. Paderna for the year 1957. cdt Upon investigation conducted by Drug Inspector Eufrecina T. Bautista it was found out that said Miss Paderna is devoting her professional services teaching surgical nursing exclusively at the M.C.U. College of Nursing. Teaching does not constitute the practice of a profession. The assessment against Miss Paderna should therefore be withdrawn and the case considered closed. (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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