Rules and Regulations Implementing the Documentary Stamp Tax Rate Adjustment under R.A. No. 10963 (TRAIN Law)
MARINA Advisory No. 2018-04 • Other Rules and Procedures • Maritime Industry Authority • Mar 5, 2018
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November 21, 1961 BIR RULING NO. 430-61 Reference is made to your letter, requesting exemption of the fourteen (14) nurses employed in that clinic from the payment of the nurse's occupation tax. In reply thereto, I have the honor to inform you that, it having been found upon investigation conducted in this case that your clinic is conducted for private gain and its net income inures to the benefit of its incorporators and stockholders, your request for exemption has to be, as it is hereby denied. LexLib
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