Taxability for Services Rendered to Korean Log Buyers

July 25, 1960 BIR RULING NO. 331-60 Mr. S. P. Chiyo P. O. Box 1629 M a n i l a S i r : Reference is made to your letter dated June 18, 1960 stating that you are a Korean citizen residing in the Philippines and requesting information as to your taxability for services rendered to Korean log buyers as neutral inspector of shipments of logs to said buyers for the purpose of ascertaining whether or not the quantity and quality of the logs are in accordance with the agreement of the parties. In reply, I have the honor to inform you that since you inspect the logs to determine also the quality thereof, you are considered a professional appraiser or connoisseur of domestic products and a such you are subject to the occupation tax prescribed by Section 182(B-1) of the National Internal Revenue Code. You are also liable to pay the income and residence taxes. You are further required under Section 203 of the said Code to register with the city treasurer your name or style, place of residence and the place where such occupation is carried on, within ten (10) days after securing your privilege tax receipt. cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue