Tax Exemption Granted to Doctors or Nurses in the Graham Memorial Hospital

April 28, 1959 BIR RULING NO. 237-59 The Director Graham Memorial Hospital Tagbilaran, Bohol S i r : With reference to the request for exemption from the payment of the occupation tax signed by you, Drs. Nelson D. Rio, Luther Z. Ramiro, Samuel R. Hernandez, Mr. Nicolas Roxas, and Lourdes Nuez, Placida Ancog, Facunda E. Ballares, Zosima Logico, and Amalia Dinorog, all of whom are employed as doctors or nurses in the Graham Memorial Hospital, I have the honor to inform you as follows: From the investigation conducted by this Office, it appears that the Graham Memorial Hospital is an instrumentality of the United Church of Christ, a religious organization in the Philippines. No part of the net income of the Hospital inures to the benefit of a private individual. The Hospital is not, therefore, conducted for private gain. It also appears that except you, all of the doctors and nurses employed in the Hospital devote their entire professional services exclusively thereto. You have, however, been paying your occupation tax. Under the foregoing circumstances, the above-mentioned doctors and nurses working in the Graham Memorial Hospital (except you) are exempt from the payment of the occupation tax, pursuant to section 182(c)(7) of the Tax Code. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue