BIR Ruling

December 18, 1972 Mr. Patrocinio F. Landas Revenue Attache, Embassy of the Philippines Washington, D.C. U. S. A. S i r : This refers to your query stated as follows: "A housewife left the Philippines in 1970 and is returning home in 1972. Is she liable to file returns (Category "F") for 1971 and 1972?" In reply, I have the honor to inform you that pursuant to Section 45(3)(F) of the Tax Code the housewife, or jointly with her husbands, should file an income tax return for the year 1970 and for the year 1972 for the reason that during those years she has travelled abroad and will be travelling home from abroad. For the year 1971, she may be required to file an income tax return, not on the basis of Section 45(3)(F), but on other basis should she fall under any of the categories enumerated in Section 45 of the Tax Code. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue