Exemption from the Occupation Tax for Lawyers
BIR Ruling No. 334-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 13, 1959
Full text
July 13, 1959 BIR RULING NO. 334-59 Mr. Generoso B. Cusi Attorney-at-Law 81 Women's Club Street Santol, Quezon City S i r : Reference is made to your request for exemption from the occupation tax for lawyers, stating as follows: cdta "I am a member of the Philippine Bar, having passed the bar examinations given in August, 1957. I am also a government employee, having been employed continuously in the Government Service Insurance System since 1949. At present, I am detailed as attorney in the Real Estate Dept. of our office." In reply thereto, I have the honor to inform you that, if it is true as alleged by you that you are employed in the GSIS since 1949, you are exempt from the occupation tax during the entire period of such employment, provided that you devoted your entire professional services exclusively thereto, pursuant to section 182(c) (7) of the National Internal Revenue Code. cd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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