Tax Liability of the Medical Practitioners in Cebu Portland Cement Company Hospital
BIR Ruling No. 115-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 3, 1960
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February 3, 1960 BIR RULING NO. 115-60 Mr. Filemon S. Duterte Chief of Hospitals Cebu Portland Cement Co. Hospital Tina-an, Naga, Cebu S i r : Reference is made to your letter dated November 13, 1959 requesting exemption from payment of the occupation tax inasmuch as your entire professional services are devoted exclusively to the Cebu Portland Cement Company Hospital. In reply thereto, I regret to have to inform you that your request cannot be granted for the reason that the Cebu Portland Cement Company being a semi-government entity, its employees are not within the purview of the exemption provided for by section 182(c)(7) of the Tax Code. You are, therefore, requested to pay the occupation tax due from you as medical practitioner to the Deputy Provincial Treasurer thereat within the earliest time possible. aisadc Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue Copy furnished: 1. The Chief, Narcotic Drugs Unit 2. The Regional Director B.I.R. Regional District No. 7 Cebu City
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