Liability to Occupation Tax of Midwives, Chemists, Associate Electrical Engineers and Marine Officers

January 19, 1973 REVENUE MEMORANDUM CIRCULAR NO. 12-73 SUBJECT : Liability to Occupation Tax of Midwives, Chemists, Associate Electrical Engineers and Marine Officers TO : All Internal Revenue Officers and Others Concerned For the guidance of all concerned, there is quoted hereunder Department Order No. 2-73, dated January 17, 1973, the subject matter of which is "Declaring the liability to the occupation tax of midwives, chemists, associate electrical engineers and marine officers": "DEPARTMENT ORDER No. 2-73 "TO : The Commissioner of Internal Revenue and others concerned "SUBJECT : Declaring the liability to the occupation tax of midwives, chemists, associate electrical engineers and marine officers "WHEREAS Presidential Decree No. 69 amending, among others, subsection (B) of Section 182 of the National Internal Revenue Code did not any longer reproduce paragraphs (b) (c) (d) and (e) of the P50 category of persons subject to occupation tax thereunder, there having been no amendments thereto; "WHEREAS, in order to dispel the impression that said paragraphs were repealed; "NOW, THEREFORE, pursuant to the authority vested in me by the amendment to same subsection (B) by Presidential Decree No. 69, it is hereby declared that midwives, chemists, associate electrical engineers and marine officers remain subject to, as they have heretofore been subjected to, to the P50 tax on occupation prescribed by paragraphs (b) (c) (d) and (e) of the P50 classification of professionals of subsection (B), respectively, of the National Internal Revenue Code, as amended by Presidential Decree No. 69. "Done in the City of Manila this 17th day of January, 1973. (Sgd.) CESAR VIRATA Secretary of Finance In accordance with the provisions of said department order, all those concerned are hereby instructed to implement the collection of the occupation tax of P50 from midwives, chemists, associate electrical engineers and marine officers. The said tax is payable in the same manner as the other occupation taxes and the last day for the payment of which is January 31, 1973. aisa dc MISAEL P. VERA Commissioner of Internal Revenue