BIR Ruling [DA-198-00]
BIR Ruling [DA-198-00] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 30, 2000
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March 30, 2000 BIR RULING [DA-198-00] Ms. In Hye Seo No. 33 Redwood Street West Fairview, Quezon City M a d a m : This refers to your letter requesting for exemption from the payment of income tax. It is represented that you are a missionary from the Champ-Bitt Church in Korea; that you are working for Maestranza Champ-Bitt Church in Intramuros; that you receive tithes coming from donations from Champ-Bitt Church in Korea; and that your missionary visa is valid only until March 31, 2000. In reply, please be informed that being a missionary of the Champ-Bitt Church in Korea who does not receive any income, you are exempt from payment of income tax. (BIR Ruling Nos. DA-255-98 dated June 19, 1998; S26-53-97 dated June 27, 1997) 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. Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)
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