Tax Exemption Granted to a Medical Examiner in the Civil Aeronautics Administration

July 27, 1960 BIR RULING NO. 316-60 Dr. Pelagio G. Potenciano Flight surgeon 1632 Dakota M a n i l a S i r : Reference is made to your letter of even date, requesting information whether or not you are subject to the occupation tax of P75.00 imposed upon medical practitioners in section 182(b)(1) of the National Internal Revenue Code. You stated that you are a medical examiner in the Civil Aeronautics Administration; that your entire professional services are devoted exclusively to said Office; and that you are not engaged in the practice of the medical profession outside thereof. In answer thereto, I have the honor to inform you that, based on your representations, you are exempt from the aforesaid tax, pursuant to section 182(C)(7) of the same Code. casia Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue