BIR Ruling [DA-471-03]

December 10, 2003 BIR RULING [DA-471-03] 24 (A) & 32; 15-94 Rev. Ronaldo N. Terrado Bulacan Philippines Annual Conference of the United Methodist Church, Inc. Liang, Malolos Bulacan Gentlemen : This refers to your letter dated August 18, 2000 requesting for a certification that you are exempted and/or eligible for tax exemption. It is represented that you are an ordained clergy of The United Methodist Church, Bulacan Annual Conference; and that a certificate/ruling from this Office is needed as additional documentation to be presented to the United States consular office/officer for your verification as a religious worker. cSEaDA In reply, please be informed that if you will not derive any personal income from your pastoral ministry/missionary work in the Philippines, except for the necessary support for your daily maintenance from The United Methodist Church, you are not subject to income tax prescribed under Section 24(A) of the Tax Code of 1997. However, whatever support that you will receive from your parish shall be considered as taxable compensation under Section 32 of the Tax Code of 1997. (BIR Ruling No. 015-94 dated January 12, 1994) 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 as null and void. Very truly yours, Commissioner of Internal Revenue By: (SGD.) JOSE MARIO C. BUAG Deputy Commissioner Legal & Inspection Group