Junior Mechanical Engineers and Mechanical Plant Engineers

June 9, 1959 BIR RULING NO. 303-59 Mr. R. S. Casimiro Asst. Secretary Firestone Tire & Rubber Co. of the Philippines P. O. Box No. 462 M a n i l a S i r : In reply to your letter dated April 20, 1959, I have the honor to inform you that junior mechanical engineers and mechanical plant engineers are not subject to the occupation tax imposed by Section 182(B) of the Tax Code, as amended. However, assistant electrical engineers are subject to the occupation tax of P75.00 per annum, they being "electrical engineers" as contemplated in the same section of the Tax Code aforestated. In this connection, it may be stated that the Tax Code does not distinguish between professional, associate and assistant electrical engineers to be subject to the occupation tax imposed in Section 182(B)(1) thereof. It is enough that a practitioner is an electrical engineer, whether he be a professional, associate or assistant electrical engineer as classified in Republic Act No. 184. prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue