Non-payment by a Corporation of Occupation Tax for Engaging in the Occupation of Marine and Cargo Surveyors

March 20, 1958 BIR RULING NO. 194-58 E. R. Sanderson & Co., Inc. Shurdut Bldg., Intramuros Manila Gentlemen : In answer to your letter of the 19th instant, I have the honor to inform you as follows: It appears from your said letter that, that corporation is engaged in the occupation of marine and cargo surveyors; that it is composed of professionals who are exclusively engineers; and that each of said engineers have paid their respective occupation taxes in January of this year. Under the aforecited circumstances, that corporation need not pay any occupation tax for engaging in the occupation of marine and cargo surveyors, it being sufficient that, as represented, the individual engineers composing the former have paid their respective occupation taxes for the current semester or year, as the case may be. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue