Tax Liability of a Notary Public

June 24, 1958 BIR RULING NO. 335-58 The Chief Finance and Administrative Department Philippine Coconut Administration P. O. Box 3386, Manila S i r : In answer to your letter of the 20th instant, I have the honor to inform you that a notary public is not subject to the occupation tax prescribed in Section 182(B) of the Tax Code, as amended, unless he is at the same time a lawyer engaged in the active practice of law. On the assumption that Mr. Jose N. Omaa is a lawyer engaged in the active practice of his profession, he is ordinarily subject to said tax. However, if the case be that, as claimed by you, Mr. Omaa, is a permanent employee of the Philippine Coconut Administration whose entire professional services are devoted exclusively thereto or applied under its direction, he is exempt from the tax in question, notwithstanding the fact that, pursuant to that Office's Board Resolution No. 503, series 1956, he has been designated notary public ex-officio for that Office. Very truly yours, (SGD.) JOSE P. TRINIDAD Acting Commissioner of Internal Revenue