Tax Clearance Application of Ms. Concepcion Sanson of the Pfizer Laboratories (Philippines), Inc.
BIR Ruling No. 440-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 7, 1959
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September 7, 1959 BIR RULING NO. 440-59 MEMORANDUM FOR: The Chief, Accounting & Statistical Division, B.I.R., Manila In connection for the application for tax clearance of Miss Concepcion Sanson of the Pfizer Laboratories (Philippines), Inc., you are advised that according to the certificate of the production manager of said firm, Miss Sanson was employed as supervisor not in her capacity as a pharmacist but only for administrative purposes. Such being the case, Miss Sanson is not subject to the occupation tax imposed on pharmacists. Accordingly, a tax clearance certificate may be issued her without proof on her part of payment of the occupation tax. cdtech (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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