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BIR Ruling No. 134-65

BIR Ruling No. 134-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 17, 1965

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December 17, 1965 BIR RULING NO. 134-65 Dr. Jose Z. Pansacola PNR (MRR) Hospital Caloocan City S i r : In reply to your letter dated February 24, 1965, I have the honor to inform you that the physicians, dentists, nurses, and pharmacists employed in the Manila Railroad Hospital are exempt from the occupation tax provided they devote their entire professional services thereto pursuant to Section 182(C)(7) of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Acting Commissioner of Internal Revenue

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