Occupation Tax Exemption on Mechanical Plant Engineers, Junior Mechanical Engineers and Certified Plant Mechanics

June 25, 1958 BIR RULING NO. 343-58 Ross, Selph, Carrascoso & Janda P. O. Box 781 Manila Gentlemen : With reference to your letter dated June 3, 1958, I have the honor to inform you that mechanical plant engineers, junior mechanical engineers and certified plant mechanics are not subject to the occupation tax because only the professional mechanical engineers, as defined by Commonwealth Act No. 294, are subject to said tax, pursuant to Section 182(B)(1) of the Tax Code. Under Commonwealth Act No. 294, mechanical plant engineers, junior mechanical engineers and certified plant mechanics are classified differently from professional mechanical engineers. cdll Very truly yours, (SGD.) JOSE P. TRINIDAD Acting Commissioner of Internal Revenue