Contractor's Privilege Tax Receipt of a Local Surveyor

October 21, 1960 BIR RULING NO. 453-60 Mr. Pedro S. Ilao ILAO Surveying Office 2607 Legarda, Sampaloc M a n i l a S i r : This is with reference to your letter dated October 21, 1960, requesting information as to whether or not you are still required to secure a contractor's privilege tax receipt aside from the professional fee of P50.00 as a local surveyor. It appears that you intend to enter into a contract with the Armed Forces of the Philippines for the purpose of conducting field "Editing and accuracy survey" in certain designated areas of the Philippines. However, the Armed Forces of the Philippines, thru the Office of the Chief, Engineers, Camp Murphy, Quezon City, requires certain qualification before a private surveyor may be qualified for such undertaking, It appears, likewise, that the contemplated contract, above-mentioned, does not involve any construction work but merely "field Editing and accuracy survey" which involves professional knowledge in land surveys. Based on the foregoing facts, as presented, I have the honor to inform you that you need not secure a contractor's privilege tax receipt before entering into a contract with the Armed Forces of the Philippines as above-explained. It is sufficient that you have secured and fully paid your occupation tax as a private land surveyor in accordance with Section 182(B)(2), in relation to Sections 178 and 180, of the Tax Code, as amended. LLphil Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue