Status of Mr. Kjell Heggelund for Taxation Purposes
BIR Ruling No. 008-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 31, 1986
Full text
January 31, 1986 BIR RULING NO. 008-86 022-a 082-84 008-86 Gentlemen : In reply to your letter dated June 15, 1984, please be informed that Mr. Kjell Heggelund, a Norwegian citizen engaged as Resident Engineer in the Rural Electrification Programme of the National Electrification Administration for the period from June 28, 1983 to December 31, 1984, is considered non-resident alien engaged in trade or business in the Philippines. Hence, he is subject to income tax imposed by Section 21 of the Tax Code based on his entire net income received from all sources in the Philippines (Sec. 22(a), Tax Code). cdtech Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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