Non-exemption the Nurses of the Far Eastern University Hospital from the Payment of Occupation Tax

April 13, 1960 BIR RULING NO. 181-60 Mr. Crispin D. Baizas Attorney-at-Law Suite 305 Shurdut Building Intramuros, Manila S i r : Reference is made to your letter dated February 20, 1960 requesting a ruling exempting the nurses of the Far Eastern University Hospital from the payment of the occupation tax. In reply thereto, I regret to have to inform you that your request cannot be granted for the reason that only those persons who are devoting their entire professional services to any educational or charitable institution or hospital not conducted for private gain are exempt from said tax. It appearing from an investigation made by this Office that the profits derived by the Far Eastern University which owns and operates the Far Eastern University Hospital inure to the benefit of private stockholders, the professionals employed by said hospital are not among those exempt from the occupation tax. casia Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue