Tax Case of Ms. Felisa Redula

August 1, 1960 BIR RULING NO. 340-60 The Regional Director BIR Regional District No. 7 Cebu City S i r : Attached hereto are the pertinent papers bearing on the internal revenue tax case of Miss Felisa Redula of San Nicolas Hospital, B. Aranas St., Cebu City, for appropriate action, inviting attention to our previous letter of demand (No. C-4-0144) dated May 20, 1958. It is desired, in this connection, that our letter of demand, aforestated, be properly corrected by excluding Miss Redula's privilege tax (D-23) liability for the year 1956. It is now well settled that all persons who are liable to the occupation tax for the first time by virtue of Republic Act No. 1612, such as nurses, among others, are subject only to the corresponding fixed taxes effective January 1, 1957, pursuant to the clarifying provisions of Republic Act No. 1856. The taxpayers therefore, should be informed accordingly. Attention is, likewise, invited to the prescriptive period within which to collect internal revenue taxes. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue