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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 2, 1977

Full text

March 2, 1977 Mr. Sulpicio T. Zamora #68 K-4th Street Kamuning, Quezon City S i r : In reply to your letter dated November 6, 1976, I have the honor to inform you that pursuant to Presidential Decree No. 220 as amplified by Revenue Regulations No. 6-73 dated July 10, 1973, the social security benefits which you have been receiving since June, 1976 from the U.S. Social Security Administration are exempt from Philippine income tax and need not therefore be included in your income tax return for the year 1976. cdti Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."

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