BIR Ruling

September 30, 1969 Miss Anita Pastoral Nurses Residence Prince George Prince George Regional Hospital British Columbia, Canada M a d a m : In reply to your letter dated July 22, 1969 to the President of the Philippines, I have the honor to inform you that citizens of the Philippines residing abroad like you should file Philippine income tax returns, if they derive a gross income of P1,800.00 or over for the taxable year (Section 45(a) National Internal Revenue Code.) The filing of the said return is required even if our citizens abroad pay income tax to the foreign country where they reside. However, they may claim as deduction or as a tax credit against the Philippine income tax due from them any income tax paid or accrued during the taxable year to any foreign country if they signify in their return their desire to avail of such credit. LibLex Our citizens in Canada may secure the forms of income tax returns with our Philippine Consulate General in Vancouver, Canada or with our internal revenue attache stationed at the Philippine Embassy, Washington, D.C. U.S.A., who has jurisdiction over Canada. If no form is available in the offices of said consulate or attache, the same may be secured from the Commissioner of Internal Revenue, Manila. After the return is accomplished, the same should be filed on or before April 15 following the end of the taxable year with the offices of the said consulate or internal revenue attache. In any case, as the income tax is now payable upon the filing of the return, our citizens abroad should accompany their returns with the corresponding draft covering the amount of the tax, if any tax is due as indicated in their returns. Finally, any assistance as regards the preparations and filing of the Philippine income tax returns may be requested by our citizens in Canada from our internal revenue attache stationed in Washington, D.C., U.S.A. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue