BIR Ruling No. 025-65

April 19, 1965 BIR RULING NO. 025-65 Captain Pastor G. Viado c/o Hukbong Dagat ng Pilipinas Roxas Boulevard, Manila S i r : In reply to your letter dated February 3, 1965, I have the honor to inform you as follows: aisadc I. Filipino Nationals in the active service of the U.S. Navy who bring with them household effects whenever their ship calls on U.S. Naval bases in this country are not covered by the exemption provisions of Republic Act No. 4103. Said naval enlisted men cannot be classified as returning residents under said law. II. Filipino nationals discharged from the service of the U.S. Navy but with option to re-enlist prior to the termination of their leaves of absence are entitled to the exemption privilege provided that they do not exercise the option and the discharge thus becomes permanent. The extent of the exemption shall depend on the duration of his stay abroad. III. Filipino members of the Armed Forces who have acquired American citizenship are also entitled to exemption should they come back to the Philippines to reside therein after their retirement from the service. The extent of the exemption shall also depend on the duration of their stay abroad. They may qualify either as returning residents under subparagraph (e) or (f) or if we do not recognize their status as such because of their American citizenship, then as persons coming to reside for the first time in this country under subparagraph (f) of Section 190, as amended. IV. The wife of the retiree mentioned in number III above who has retained her Filipino citizenship may in the alternative claim exemption as a returning resident either under subparagraph (e) or (f) if she stayed with the husband abroad during the period of the latters' enlistment. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue