Non-inclusion of the Profession of a Notary Public in Sec. 182(B)(1) (Tax Code)
BIR Ruling No. 197-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 18, 1958
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March 18, 1958 BIR RULING NO. 197-58 Mr. Agripino G. Galvez 370 Antipolo, Sampaloc Manila S i r : In reply to your letter dated March 10, 1958, I have the honor to inform you that the profession of a notary public is not among the occupations subject to the occupation tax enumerated in Section 182(B)(1) of the Tax Code. A lawyer who does not exercise his profession as a lawyer is not required to pay an occupation tax as such. Accordingly, a lawyer who does not practise his profession as a lawyer, may apply for a commission as a notary public and exercise his occupation as a notary public without paying the lawyer's occupation tax. As regards your other query, please be informed that a lawyer-accountant who is already engaged in the exercise of both professions may also exercise his occupation as a notary public. A lawyer who is an accountant at the same time, before exercising his said professions must first pay his occupation tax corresponding to each profession as required in Section 182(B)(1) of the Tax Code in relation to Section 178 thereof. Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue
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