BIR Ruling [DA-376-99]

July 6, 1999 BIR RULING [DA-376-99] Champ Bitt (Phils.), Inc . No. 33 Redwood Street West Fairview, Quezon City Attention: Ms . Seo In Hye Gentlemen : This refers to your letter requesting for exemption from the filing of individual income tax return and 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 your income and budget came from Champ Bitt Church in Korea; and that your missionary visa is valid only until March 30, 1999. In reply, please be informed that being a missionary of the Champ Bitt Church in Korea who does not receive any income or salary, your are exempt from the filing of an income tax return and 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. cTaDHS Very truly yours, Commissioner of Internal Revenue (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)