Exemption from the Commercial Aviator's Occupation Tax
BIR Ruling No. 399-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 13, 1960
Full text
September 13, 1960 BIR RULING NO. 399-60 Mr. Antonio Abad c/o Philippines Air Lines MRS Building, Plaza Cervantes M a n i l a S i r : In reply to your letter dated September 13, 1960 I have the honor to inform you that, if as represented in your letter you have not derived any monetary compensation as a pilot inasmuch as you were employed as assistant manager, Manila District Sales, International, of the Philippine Air Lines, you are exempt from the commercial aviator's occupation tax prescribed in section 182(b)(1) of the National Internal Revenue Code. LLphil Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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