BIR Ruling

October 26, 1973 Mr. Tomas V. Santos 2nd Floor, Security Bank Building Sta. Mesa Rotonda Manila S i r : In reply to the queries contained in your letter dated October 5, 1973, in behalf of the Oblates of Mary Immaculate, Inc. and the Marist Brothers Congregation, Inc., both religious missionaries in the Provinces of Cotabato, Maguindanao, Sultan Kudarat, Sulu and Tawi-Tawi, I have the honor to inform you that a person who is required under the authority of the National Internal Revenue Code to make, render, or file a return, statement or other document shall be supplied with or assigned a taxpayer account number (Sec. 337-A, Tax Code, as amended by Presidential Decree No. 69). Accordingly, a religious (priest or brother), whether a Filipino or a foreigner shall be supplied with or assigned a taxpayer account number even if he is not required to file an income tax return for having no income. The taxpayer account number shall be supplied if he is required to file any statement of document which is not necessarily a tax return with this Bureau. cdtech If the Filipino or foreigner does not have any income, he need not file an income tax return, unless he falls under any of the following categories: 1. Is an official or employee of the government or has a contract with the Government of the Republic of the Philippines, or any of its agencies or instrumentalities, including government-owned or controlled corporations, regardless of the nature of his appointment or duration of his employment. 2. Is a professional. 3. Is a registered or beneficial owner or mortgagee of any real property. 4. Is a registered or beneficial owner, or mortgagee of any motor vehicle. 5. Is a registered or beneficial owner, or mortgagee of any share of stock or security of a corporation, or any interest in a firm or partnership. 6. Has travelled abroad, except children below eighteen years of age. 7. Has filed a certificate of candidacy for any public office except barrio officials and municipal councilors. 8. Is engaged in trade or commerce. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."