BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 3, 1973
Full text
May 3, 1973 Mr. Juan P. Cabansag 87 Second Avenue Long Branch, N. J. 07740 U. S. A. S i r : In reply to your letter dated January 3, 1973, I have the honor to inform you that pursuant to Section 45 of the Tax Code as amended by Republic Act No. 6110 and Section 21 of the same Code as amended by Presidential Decree No. 69, the Filipino naturalized American citizen adverted to in your inquiry is not required to file a Philippine income tax return, considering that he is employed in the United States, a permanent resident therein and he does not receive any income from the Philippines. cdtech Very truly yours, CONRADO P. DIAZ Acting Commissioner of Internal Revenue
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