License to Practice as a Photogrammetric Engineer

May 28, 1958 BIR RULING NO. 294-58 The Acting President & General Manager Management & Industrial Engineering Services, Inc. Rm 411-A, Roman Santos Building Plaza Goiti, Manila S i r : With reference to your letter dated March 19, 1958, requesting this Office to issue you a license to practice as a photogrammetric engineer, I have the honor to inform you that a photogrammetric engineer, not being one among those subject to the occupation tax prescribed in Section 182(B) of the Tax Code, need not pay any occupation tax before practicing his profession. However, the Corporation for the rendition of service involving the so-called photogrammetric engineering shall be constituted an independent contractor within the purview of Section 191 of the Tax Code. As such independent contractor that Corporation shall be subject to the fixed tax prescribed in Section 182 and to the 3% tax prescribed in said Section 191, both of the Tax Code. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue