BIR Ruling [DA-364-98]

August 13, 1998 BIR RULING [DA-364-98] Mr. Edwin R. Nase 133 St. Mary St., Perpetual Village II Pulanglupa Uno, Las Pias City S i r : This refers to your letter dated July 1, 1998 stating that you were born to Filipino parents but now permanently reside in Sweden where you are officially registered thereat as a Swedish national; that you are married to a Filipino woman who resides in the Philippines and where you stay during your three-month vacation leave; that you have never extended your vacation stay in the Philippines for more than 180 days in a year; and that neither you nor your wife has any income/business in the Philippines and the only source of your income is your salary as a seaman in one of the Swedish shipping companies. Based on the foregoing, you were requesting a certification from this Office to the effect that you are not required to file an income tax return and pay income tax in the Philippines, which certification is needed by the Swedish Tax Office as basis for the removal of your name in the Swedish Registry. In reply, please be informed that since you are a nonresident alien not deriving income from sources within the Philippines and whose stay herein does not exceed 180 days in a calendar year, you are not required to file an income tax return and to pay Philippine income tax, pursuant to Section 23(D) of the Tax Code of 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. aisadc Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner Legal and Enforcement Group