Physicians and Nurses in the Hospital Maintained by the Central Azucarera Don Pedro
BIR Ruling No. 155-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 16, 1959
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March 16, 1959 BIR RULING NO. 155-59 The General Superintendent Central Azucarera Don Pedro Nasugbo, Batangas S i r : In reply to your letter dated June 2, 1958, I have the honor to inform you that physicians and nurses in the hospital maintained by the Central Azucarera Don Pedro are subject to the occupation tax, for hospitals operated by private entities for the benefit of their employees are not covered within the purview of Section 182(C)(7) of the Tax Code. cdpr Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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