Holders of Commercial Pilot's License Issued by the Civil Aeronautic Administration
BIR Ruling No. 599-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 27, 1959
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November 27, 1959 BIR RULING NO. 599-59 Mr. Jacob Lim 2072 Modesto, Malate M a n i l a S i r : In answer to your letter of even date, please be informed that holders of commercial pilot's license issued by the Civil Aeronautic Administration who are not actually engaged in the practice of their profession need not secure a privilege tax receipt required of commercial aviators pursuant to section 182 (B-1) of the Tax Code. As you have stated in your letter, you are a holder of said license but not actually engaged in the practice of your profession. Accordingly, you need not pay the fixed tax imposed on said profession. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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