Request for a Letter of Tax Exemption in order to Get a Missionary Visa from the Bureau of Immigration

January 12, 1994 BIR RULING NO. 015-94 21, 28 000-00 015-94 Rev. Fr. E. Joseph Arumainayagam St. Joseph Parish Aurora Blvd., Project 3 Quezon City Dear Fr. Arumainayagam : This refers to your letter dated December 17, 1993 requesting for a letter of tax exemption in order for you to get a missionary visa from the Bureau of Immigration. Documents submitted show that you are a Roman Catholic Priest from Sri Lanka, assigned by His Eminence Jaime L. Cardinal Sin on September 23, 1993 as Guest Priest attached in St. Joseph Parish, where you will be doing pastoral ministry for a period of three (3) years; that per Affidavit of Support executed by Rev. Father Romerico A. Prieto, the said Parish, will provide you all the necessary support while staying with them in the Philippines; and that you have no personal income. In reply, please be informed, that if as represented, you will not derive any personal income from your pastoral ministry/missionary work in the Philippines, except the necessary support for your daily maintenance from the Parish of St. Joseph in Quezon City, you are not subject to income tax prescribed under Section 21 (a) of the Tax Code, as amended. Moreover, whatever support to be provided by the said Parish shall not be considered as taxable compensation under Section 28 of the Tax Code, as amended. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue