Tax Liability of Dr. Filemon S. Duterte
BIR Ruling No. 702-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 6, 1958
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November 6, 1958 BIR RULING NO. 702-58 4th Indorsement Respectfully returned, thru the Chief, Revenue Operations Executive (Assessment), to the Chief, Alcohol and Prohibited Drugs Division, Manila, the records pertaining to the case of Dr. Filemon S. Duterte, with the information that physicians employed in hospitals operated by private entities for the benefit of their employees are not covered within the purview of the exemption provided for by Section 182(C)(7) of the Tax Code. Accordingly, Mr. Duterte is subject to the occupation tax even if he devoted his entire professional services exclusively to the hospital of the Cebu Portland Cement Company during the years 1955 and 1956. aisadc (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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