BIR Ruling

June 17, 1969 Mr. Romeo C. Lorenzana RMC/USN Chu Lai Air Base Republic of Vietnam S i r : In reply to your letter dated April 23, 1969, I have the honor to inform you that citizens of the Philippines, like those of you who are serving in Vietnam under the Armed Forces of the United States are subject to Philippine income tax on all income received by them from all sources, be they derived from within or without the Philippines, or both, regardless of the place of their residence. In all cases, however, Filipinos residing abroad may claim as credit against the Philippine income tax any income, war-profits, and excess profits taxes paid or accrued during the taxable year to any foreign country. Filipinos residing abroad deriving a gross income of P1,800 or over for the taxable year must file an income tax return (Sec. 45(a), Tax Code). They may secure and file the return with any Philippine Consulate or internal revenue attache, if any, in their place of residence. If there is no consulate or attache, or if no form is available in the offices of said consulates or attaches, they should request the Commissioner of Internal Revenue, Manila, for said forms. The return may be filed with any consulate or internal revenue attache, if any, or direct with the Commissioner of Internal Revenue by mail. In any case, as the income tax is now payable upon the filing of the return, they should accompany their returns with the corresponding draft covering the amount of the tax, if any tax is due as indicated in their return. Please be guided accordingly. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue