BIR Ruling No. 024-64
BIR Ruling No. 024-64 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 27, 1964
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April 27, 1964 BIR RULING NO. 024-64 Mr. Pedro San Diego 75-6th Camarilla Quezon City S i r : In reply to your letter dated March 25, 1963, requesting that this Office exempts from the payment of any tax back longevity pay received by officers of the Armed Forces of the Philippines under Republic Act No. 3449, I have the honor to inform you that, inasmuch as Republic Act No. 3449 approved on June 18, 1961, which provides for the payment of back longevity pay to officers of the Armed Forces of the Philippines does not contain a provision specifically exempting the same from income tax, we could not justifiably exempt said payment without violating certain provisions of the National Internal Revenue Code. Consequently, back longevity pay received by officers of the Armed Forces of the Philippines under Republic Act No. 3449, is subject to income tax in the year of receipt because they constitute gross income under Section 29 of the National Internal Revenue Code. Unless Congress enact a law amending Republic Act No. 3449 exempting from income tax back longevity pay received by officers of the Armed Forces of the Philippines, it is not within the jurisdiction of this Office to exempt said payment. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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