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Taxability of Physicians Working Exclusively as Pathologists, Radiologists or Anaesthesiologists

BIR Ruling No. 532-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 23, 1958

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September 23, 1958 BIR RULING NO. 532-58 1st Indorsement Returned to the Chief, Alcohol & Prohibited Drug Division, Bureau of Internal Revenue, Manila. Physicians working exclusively as pathologists, radiologists or anaesthesiologists are subject to the occupational fixed tax of P75.00 a year (D-2 privilege tax) because they are considered medical practitioners specializing in one branch of medicine. cdti (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue

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