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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 17, 1972

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January 17, 1972 Mr. Vivencio A. Juan 332 A. Mabini St. Caloocan City S i r : In reply to your letter of even date, I have the honor to inform you that the monthly pension of P115.43 which is being paid to you by the Social Security System is not subject to income tax pursuant to Section 16 of Republic Act No. 1161. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue

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