BIR Ruling [DA-011-01]
BIR Ruling [DA-011-01] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 8, 2001
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February 8, 2001 BIR RULING [DA-011-01] 24 (A) DA-442-97 Sis . Lilani B . Cabig Daughters of St . Francis of Sales Hansuyin Village, Talon, Las Pias, Metro Manila M a d a m : This refers to your letter dated January 10, 2001 requesting for tax exemption to facilitate some travel requirements for abroad and for whatever purpose it may serve. It is represented that you are a Filipino citizen residing in Forli, Italy with passport No. AA818134; that you are a member of the Daughters of St. Francis of Sales; and that you do not receive any salary/stipend whatsoever coming from your Congregation. In reply, please be informed that if you will not derive any personal income from your pastoral ministry/missionary in the Philippines, except for the necessary support for your daily maintenance from Daughters Of St. Francis Of Sales, you are not subject to income tax prescribed Section 24(A) of the Tax Code of 1997. However, whatever support that you will receive from your Congregation shall be considered as taxable compensation under Section 31 of the Tax Code of 1997. (BIR Ruling No. DA-442-97 dated December 23, 1997). Very truly yours, Commissioner of Internal Revenue By: (SGD.) LILIAN B. HEFTI Deputy Commissioner Legal & Inspection Group
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