BIR Ruling

May 3, 1976 Mr. Tomas E. Ruy 26 Llaya Purok 7 Alabang, Muntinlupa, Rizal S i r : In reply to your letter dated September 30, 1975, I have the honor to inform you that retired Filipino employees from the service of the United States Government are exempt from paying their income tax, and therefore, need not file the income tax returns if their only income consist of pension. However, they are required to file their income tax returns, if they derived any other income from any source of at least P1,800.00 for the taxable year or they fall under any of the following categories regardless of whether they derive any income or not: aisa dc "(A) Is an official or employee of government or has a contract with the Government of the Republic of the Philippines, or any of its agencies or instrumentalities, including government-owned or controlled corporations, regardless of the nature of his appointment or duration of his employment; "(B) Is a professional as defined herein below; "(C) Is a registered or beneficial owner or mortgagee of any real property; "(D) Is a registered or beneficial owner, or mortgagee of any motor vehicle; (E) Is a registered or beneficial owner, or mortgagee of any share of stock or security of a corporation, or any interest in a firm of partnership; "(F) Has travelled abroad, except children below eighteen years of age; "(G) Has filed certificate of candidacy for any public office except barrio officials and municipal councilors; "(H) Is engaged in trade or commerce." cdta Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3