BIR Ruling [DA-181-98]

May 7, 1998 BIR RULING [DA-181-98] Rev. Edward E. Henderson Berean Bible Fellowship Canaway Road, Tibanga Iligan City S i r : This refers to your letter dated May 5, 1998 requesting in effect for a letter of tax exemption in order for you to renew your missionary visa from the Bureau of Immigration. It is represented that you are a missionary of the Berean Mission, Inc., 3536 Russell Blvd., St. Louis, MO 63104, U.S.A.; that your source of income/allowance comes from the Berean Mission, Inc., individuals and churches in the U.S.A; and that you have no monetary allowances nor support from the Philippines nor will derive any personal income from your missionary work in the Philippines. In reply, please be informed that if as represented, you will not derive any personal income from your missionary work in the Philippines, you are not subject to income tax prescribed under Section 24(A) of the Tax Code of 1997. (BIR Ruling No. 015-94 dated January 12, 1994) Furthermore, as a foreign missionary, you need not file income tax return in the Philippines. (BIR Ruling No. 209-90 dated November 16, 1990) 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, then this ruling shall be considered null and void. aisadc Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)