Occupation Tax Exemption Granted to Atty. Odon C. Cueto
BIR Ruling No. 153-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 3, 1958
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March 3, 1958 BIR RULING NO. 153-58 The Acting Chairman and Manager Board of Liquidators Manila S i r : With reference to your letter dated February 12, 1958, I have the honor to inform you that persons employed in any branch of the service of the Government of the Philippines whose entire professional services are devoted exclusively thereto or are applied under its direction are exempt from the payment of the occupation tax (Section 182 (B) (7), Tax Code). Accordingly, Atty. Odon C. Cueto, who is employed in that Office as counsel and notary for that Office is exempt from the occupation tax if he devotes his entire professional services exclusively thereto. cdll Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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