Electrical Contractor and Registered Master Electricians

November 11, 1958 BIR RULING NO. 665-58 2nd Indorsement Respectfully returned to the City Treasurer, Manila, the herein papers bearing on the queries of Free Press reader Rodolfo L. Serrano. An electrical contractor is subject to the fixed and percentage taxes prescribed by Sections 182(A)(1) and 191 of the Tax Code, as amended. An internal revenue privilege tax receipt may be used anywhere in the Philippines. Registered master electricians are not embraced within the meaning of "electrical engineer" for purposes of the occupation tax prescribed in Section 182(B)(1) of the Tax Code and, therefore, are not subject thereto. An internal revenue permit is not required to be secured before a professional may hang a shingle describing himself. The taxability of a professional is dependent upon his engaging in the active practice of his profession. A shingle may be intended as a mere discriptio personae . It is not of itself evidence of practice, although holding oneself to the public to practice a profession proves the animus to practice. (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue