Filipina, Whether or Not Married to Alien, is Required to File Philippine Income Tax Return and To Pay Income Tax Due Thereon

August 1, 1972 BIR RULING NO. 019-72 Filipina, whether or not married to alien, is required to file Philippine income tax return and to pay income tax due thereon . Gentlemen: This refers to the quaries in a letter which your referred to this office. It appears that a Filipina went to Canada as an immigrant in 1966 where she found immediate employment; that for some reason or another she failed to file her Philippine income tax return for the said year; that, in 1967, she married a Canadian citizen; and that they filed their joint income tax return with the Canadian Internal Revenue Office. Thereafter she became a naturalized Canadian citizen. The inquirer would like to be advised on the following: "1. As a Canadian citizen, is she liable for her failure to file her Philippine income tax return while she was still single? "2. Has she-any liability for the years following-her marriage to a Canadian citizen before she was naturalized? "3. If the answers to the. above are in the affirmative, what would be her liability in: so far as -income tax is concerned? "4. As an alien (Canadian),. how long can she stay as a visitor in the Philippines? "5. Are visitors to the Philippines liable for the payment of the travel tax?; other taxes?". In reply, I have the honor to inform you as follows: During the years while still a citizen of the Philippines, regardless of whether or not she is married to a Canadian citizen, the Filipina is :required to file a Philippine income tax return (Sec. 45(1) (A) of the Tax Code) and to pay the tax on time in accordance with the schedule and the rates provided by the Philippine National Internal Revenue Code, otherwise she would be liable to pay interest and penalties for non filing of income tax return and late payment. She may, however, claim the benefits of tax credit for income tax paid to the foreign country (See Sec. 30(c) (3) (A), N.I.R.C.) Filipinos working abroad may file their Philippine income tax returns at the nearest Philippine foreign service establishment located in the country where they are working. The income tax due from them may be paid to the Revenue Attache assigned at the post, or to the finance officer/cashier thereof, in the absence of a regularly assigned Revenue Attache, (Sec. 2 & 6, Department Order No. 3-71, Department of Foreign Affairs. The fourth question regarding the length of stay in the Philippines of the Canadian visitor should be posed to the Bureau of Immigration. And the liability of foreign visitors to the travel tax should be posed to the Board of Travel and Tourist Industry, in accordance with Section 6 of Republic Act No. 6141. It-may be stated, however, that a foreign visitor may be held liable for the payment of the documentary stamp tax for purposes of the tax clearance certificate which he is requested to secure upon leaving the Philippines after having stayed for more than fifty-nine (59) days. (Sec. 3, Revenue Regulations No. 39-67. He is also liable for the payment of the basic residence tax, if his stay in the Philippines exceeds three (3) months (Sec. A(e), Commonwealth Act No. 465), and to the income tax if be derives income in the Philippines no matter how short his stay in the Philippines. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue