BIR Ruling

May 6, 1969 Action Line c/o The Manila Times P.O. Box 775 Manila S i r : This is in reply to the letter of Mr. Blas L. Bundang, 13 Druper Street, W.T., Olongapo City, C-507, dated March 25, 1969 requesting information as to whether the pensions received by retired civilian employees from the U.S. Federal Government are subject to Class "B" residence tax and income tax. Pensions received by retired employees from the U.S. Federal Government are taxable income, hence, subject to income and additional residence taxes. There is no specific provision of law exempting from income tax said pensions received from the U.S. Federal Government. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue