Separate Tax Liability of a Person Engaged in 2 or More Taxable Business and/or Occupations

February 24, 1958 BIR RULING NO. 144-58 Mr. Baldomero Torres Attorney at law 565 San Diego, Sampaloc Manila S i r : In answer to your letter of the 4th instant, I have the honor to inform you as follows: Pursuant to Section 178 of the National Internal Revenue Code, "one line of business or occupation does not become exempt by being conducted with some other business or occupation for which such tax (privilege tax) has been paid". (Parenthesis supplied) The fact, therefore, that your occupation tax for the current year as a lawyer has already been paid and that you will pursue the occupations of lawyer and insurance agent in one and the same place or establishment does not relieve you of the obligation to pay the tax on your other occupation which is that of insurance agent. There is no double taxation where a person engaged in two or more taxable business and/or occupations pays a separate privilege tax for each and every said business and/or occupation. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue