BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 25, 1973
Full text
January 25, 1973 Mr. Braulio C. Gabong Santiago, Ilocos Sur S i r : This is in reply to your letter dated December 19, 1972 requesting information as to whether or not you are required to file an income tax return. It is represented that you are a naturalized American citizen presently residing in the Philippines, a retiree receiving a monthly pension for previous service rendered to the U.S. Government, and filing an income tax return with the U.S. Government. In reply, I have the honor to inform you that your pension is subject to Philippine income tax. Accordingly, if your gross income which includes your pension amounts to P1,800.00 a year, you are required to file a Philippine income tax return declaring therein said income. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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