Publishing Section 3 of Republic Act No. 6511 Amending Republic Act No. 465 entitled "An Act to Standardize the Examination and Registration Fees Charged by the Examining Boards, and for other Purposes"

January 16, 1973 REVENUE MEMORANDUM CIRCULAR NO. 14-73 SUBJECT : Publishing Section 3 of Republic Act No. 6511 Amending Republic Act No. 465 entitled "An Act to Standardize the Examination and Registration Fees Charged by the Examining Boards, and for other Purposes" TO : All Internal Revenue Officers and Other Concerned For the information and guidance of all concerned, there is published below Section 3 of Republic Act No. 6511, viz.: "SEC. 3. Every practising professional or practitioner of any of the occupations regulated by the Office of the Boards of Examiners shall pay an annual registration fee of five pesos: Provided , That major or minor patrons, second, third or fourth motor or steam engineers, harbor river-lake patrons, bay-river-lake motor engineers, master electricians, certified plant mechanics, master plumbers, midwives, chemical technicians and mine or quarry foremen shall pay two pesos: Provided, further , That license contractors and detailmen shall be exempt from the payment of the annual registration fees as they are required to renew their licenses or registration annually. Failure to pay the annual registration fee on or before January twenty of the year next following the calendar year in which it is due, shall bear a surcharge of twenty per centum for each calendar year in which payment has not been made: Provided , That after the lapse of five continuous years from the year it was last paid if the annual registration fee has never been paid, the delinquent's certificate of registration shall be considered suspended and his name shall be dropped from the annual roster for not having been in good standing and may be reinstated only upon application and payment of the fee herein provided for registration without examination. When a registered practitioner desires to stop practising his profession, he shall inform the board concerned in writing within one year from the time he stopped practising in order to exempt him from the payment of the annual registration fee: Provided , That when he intends to resume the practice of his profession, he shall likewise inform the board concerned in writing and pay the annual registration fee for the current year without any surcharge and his name shall be reinstated in the annual roster. The annual registration card, at least for the calendar year immediately preceding, shall be presented to the collection agent of the Bureau of Internal Revenue when paying his professional tax and the registration number, date of issuance and the year shown on the card shall be indicated on the official receipt as evidence that the payor is authorized by law to practice the profession." Under the above-quoted provision of law, whenever a professional pays his occupation tax, the Collection Agent should require the presentation of his annual registration card, at least for the calendar year immediately preceding. Said Collection Agent shall thereupon indicate in the official receipt to be issued to the professional, the registration number, date of issuance and the year shown on the card. It is understood that this circular covers only the following professionals who are subject to occupation tax provided under Section 182(B) of the Tax Code and whose occupations are regulated by the Office of the Boards of Examiners: 1) Accountants 2) Architects 3) Chemical Engineers 4) Civil Engineers 5) Customs Brokers 6) Dentists, except Dental Hygienists 7) Electrical Engineers except Master Electricians 8) Electronics and Communications Engineers 9) Geodetic Engineers (surveyors) 10) Mechanical Engineers except Certified Plant Mechanics 11) Mining Engineers 12) Medical practitioners 13) Sanitary Engineers 14) Chief Marine Engineers 15) Dietitians 16) Nurses 17) Optometrists 18) Pharmacists 19) Veterinarians 20) Chief Mates and Major Patrons 21) Master Plumbers or Plumbing Engineers 22) Bay-River-Lake Motor Engineers 23) Harbor-Bay-River-Lake Patrons 24) Certified Plant Mechanics All internal revenue officers and other charged with the enforcement of internal revenue laws are enjoined to be guided accordingly. aisa dc MISAEL P. VERA Commissioner of Internal Revenue