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Exemption from the Payment of the Fixed Tax Imposed on Commercial Aviators

BIR Ruling No. 600-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 2, 1959

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December 2, 1959 BIR RULING NO. 600-59 Captain Gregorio G. Larot Philippine Air Force Nichols Air Base Pasay City S i r : In connection with the affidavit you filed with this Office for the purpose of securing an exemption from the payment of the fixed tax imposed on commercial aviators, please be informed that persons employed in any branch of service of the Government of the Philippines whose entire professional services are devoted exclusively thereto are exempt from payment of the fixed tax on their professions. If as represented, you are at present serving with the Philippine Air Force as a military pilot exclusively devoting your entire professional services thereto, you are exempt from payment of the fixed tax imposed on commercial aviators. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue

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