Professional Tax of the Nurses Employed in Hospital

October 17, 1958 BIR RULING NO. 598-58 The Administrator Marian Hospital 918 Isaac Peral Manila M a d a m : With reference to your letter requesting exemption from the payment of the professional tax of the nurses employed in your hospital, I have the honor to inform you as follows: Pursuant to Section 182(C) of the Tax Code, as amended, nurses who devote their entire professional services to a hospital which is not conducted for private gain are exempt from the payment of the professional tax. However, where the hospital is conducted for private gain, the nurses employed therein do not come within the purview of said exemption. It appearing from the investigation conducted by an agent of this Office that the Marian Hospital is conducted for private gain, the nurses employed therein are not exempt from the tax imposed by Section 182(B)(2) of the Tax Code. In view of the foregoing, this Office is constrained to deny, as it hereby denies, your request for lack of legal basis to grant the same. cdti Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue