Additional List of Professions and Callings Subject to the Payment of the Annual Occupation Tax Fixed Under Section 12 of the Local Tax Code Enacted Under Presidential Decree No. 231, dated June 28, 1973

October 26, 1973 LOCAL TAX REGULATIONS NO. 1-73 SUBJECT : Additional List of Professions and Callings Subject to the Payment of the Annual Occupation Tax Fixed Under Section 12 of the Local Tax Code Enacted Under Presidential Decree No. 231, dated June 28, 1973 Pursuant to the provisions of Section 12 of the Local Tax Code enacted under Presidential Decree No. 231, the following professions or occupations are hereby added to the listings of professions or callings subject to the annual occupation tax: At Seventy Five Pesos (a) Agricultural Engineers; (b) Geodetic Engineers; (c) Electronics and Communication Engineers; (d) Chief Motor Engineers; (e) Master Mariners; (f) Naval Architects; (g) Sugar Technologists; (h) Real Estate Brokers; and (i) Stock Brokers At Fifty Pesos (a) Foresters and Geologists; (b) Midwives, unless he or she is a registered nurse and has paid the corresponding occupation tax for nurses; (c) Chemists, unless he or she is a registered chemical engineer and has paid the corresponding occupation tax for chemical engineers; (d) Associate and Assistant Electrical Engineers, unless he or she is a professional electrical engineer and has paid the corresponding occupation tax for electrical engineers; (e) Marine Officers unless he is a marine engineer or second engineer and has paid the corresponding occupation tax for marine engineers or second engineers; and (f) Therapists unless he or she is a registered nurse and has paid the corresponding occupation tax for nurses. Accordingly, the local boards or councils of provinces and chartered cities are hereby enjoined to enact their respective tax ordinances levying the annual occupation tax on the professions or callings enumerated above at the rate indicated to take effect not earlier than two months after the publication hereof in a newspaper of general circulation. caTIDE (SGD.) CESAR VIRATA Secretary