BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 7, 1970
Full text
August 7, 1970 Mr. Salvador Garcia Callejon No. 2 Rosario, Cavite S i r : This refers to your letter dated June 16, 1970 requesting information as to whether or not the tax-exemption under Republic Act No. 4917 applies also to the retirement benefits of retired federal employees. In reply thereto, I have the honor to inform you that Republic Act No. 4917 is by express provision applicable only to retirement benefits of officials and employees of private firms. Accordingly, retirement benefits of retired federal employees are not covered by the said law. Such being the case, since there is no law declaring the retirement benefits received by federal employees exempt from Philippine income tax, the pensioner is required to file his income tax return every year if his total gross income which includes said pension received each year amounts to one thousand eight hundred pesos or more. (Section 45, N.I.R.C.) cdt Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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