BIR Ruling

November 27, 1973 Atty. Amando Gaitos P. O. Box 4552, Manila S i r : This refers to your letter dated November 12, 1973 requesting information as to whether or not your client, the Rev. Dr. Paul Tan, a Chinese citizen born in the Philippines, who went to the United States in 1962 to 1966 and in 1970-1972, where he worked part time to support his seminary studies is subject to Philippine income tax during the said years. cdta In reply thereto, I have the honor to inform you that your client, a resident alien in the Philippines who went abroad temporarily to study during said years and returned to the Philippines after finishing such study remains a resident alien while he stayed abroad and subject to tax under Section 21 of the Tax Code. This is so because his intention to return to the Philippines is quite clear. Your client should, therefore, avail of the tax amnesty benefits under Presidential Decree No. 213. 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."