BIR Ruling No. 012-62

January 15, 1962 BIR RULING NO. 012-62 Mr. R. E. Beasly Manager, Finance & Accounting Caltex (Philippines) Inc. P. O. Box No. 783 M a n i l a S i r : In reply to your letter dated October 3, 1961, I have the honor to inform you that for purposes of filing the income tax returns of your so-called expatriate employees, as well as the payment of any tax due thereon, the term "legal residence" referred to in section 5 of Revenue Regulations No. V-74, shall be construed to mean the place where they are stationed with some degree of permanence. Consequently, if any one of said employees, for example, is stationed at Lipa City although he may now and then be called upon to perform a particular kind of work in another town or city, if he is required to return to the same place after completion of the work, he shall be considered as legally residing in Lipa City for purposes of section 5 of the aforecited revenue regulations, even though at the some time fixed by law for the filing of the income tax returns he may be in Iloilo City. Where, however, his residence in a particular place is conditioned on the completion or termination of a particular piece of work or where his assignment to a town or city is predicated on a policy of rotation being followed by the main office and particularly if his stay or residence in said place does not cover a taxable period of one year, he may be allowed to file his return and pay his tax in Manila where your main office at 540 Padre Faura is located. cdll Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue