Individuals Subject to the Occupation Tax

November 26, 1958 BIR RULING NO. 687-58 Mr. Gil Q. Castillo 41 Bautista St. San Francisco Del Monte Quezon City S i r : With reference to your query dated November 24, 1958, I have the honor to inform you that an individual is subject to the occupation tax when, being one of those enumerated in Section 182(B)(1) and (2) of the Tax Code, as amended, he is engaged in the active practice of his profession or in the pursuit of his occupation. Accordingly, if you are a professional electrical engineer employed in an Electric and Ice Plant company as an assistant electrical engineer, rendering exclusively to said company your professional services, such act constitutes the practice or pursuit of your profession as electrical engineer, subject to the annual occupation tax of P75.00 prescribed in Section 182(B)(1) of the Tax Code, as amended. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue