Occupation Tax Exemption of Surveyors Employed by the People's Homesite & Housing Corporation

April 1, 1958 BIR RULING NO. 216-58 Mr. J. S. De Vera Acting General Manager People's Homesite & Housing Corp. Quezon City S i r : In reply to your letter dated March 19, 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. Accordingly, surveyors employed by the People's Homesite & Housing Corporation, a branch of the service of the Government, who devote their entire professional service exclusively to said corporation or are applied under its direction are exempt from the payment of the occupation tax pursuant to Section 182 (C-7) of the Tax Code, as amended. Please be informed, in this connection, that Section 201 of the Tax Code was expressly repealed, and Section 202 of the same Code, impliedly repealed, by Republic Act No. 1612 which took effect on August 24, 1956. cdta Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue