Fr. Eufraine Z. Baylon, MF
BIR Ruling [DA-104-08] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 22, 2008
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February 22, 2008 BIR RULING [DA-104-08] Fr. Eufraine Z. Baylon, MF Provincial Superior Clerical Congregation Missionaries of Faith Don Manuel St., Vesco Subd., San Pablo City Reverend Father : This refers to your letter dated February 21, 2008, in behalf of Fr. Avelino Cads , in effect, requesting for a certificate of exemption from filing in income tax return. It is represented that Fr. Avelino Cads is a Catholic Priest of the Clerical Congregation Missionaries of Faith and presently assigned as Formator; that Fr. Cads will do mission appeals in the Diocese of Baton Rouge in LA, USA; that as religious priests, you have the vow of poverty, chastity and obedience and you do not have any personal disposable income and that your personal needs are met by the congregation; that your annual stipend from the congregation does not exceed the personal exemption of a single individual. In reply, please be informed that as long as your gross compensation income does not exceed your personal exemption of P20,000.00 as a single individual, you are not required to file an income tax return. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation it will be disclosed that the facts are different, this ruling shall be considered null and void. HEcSDa Very truly yours, (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service
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