BIR Ruling No. 030-62

January 30, 1962 BIR RULING NO. 030-62 2nd Indorsement December 29, 1961 Respectfully returned to the Regional Director, Regional District No. 3, Manila, the attached papers bearing on the internal revenue tax case of Mr. Juan B. Plopenio of the United Nations (ECAFE) Bangkok, Thailand, involving the amount of P456.00 as income tax for 1960, exclusive of statutory penalties, with the following information: For ready reference, we quote hereunder pertinent provisions of the "Convention on the Privileges and Immunities of the United Nations." "SECTION 18. Officials of the United shall: xxx xxx xxx "(b) Be exempt from taxation on the salaries and emoluments paid to them by the United Nations;" "Section 17. The Secretary-General will specify the categories of officials to which the provisions of this Article and Article VII shall apply. He shall submit these categories to the General Assembly. Thereafter these categories shall be communicated to the Government of all Members. The names of the officials included in these categories shall from time to time be made known to the Government of Members." The "Convention on the Privileges and Immunities of the United Nations" was adopted by the General Assembly on February 13, 1946, and the same be binding upon the Republic of the Philippines, as one of the members of the United Nations. (Section 29(b)(6), National Internal Revenue Code. If Mr. Plopenio can be considered as one of the officials contemplated in section 17 of Article V, aforequoted, then all salaries and emoluments received by and paid to him by the United Nations shall be exempt from the payment of the income tax. In other words, the exemption covers not just any official of the United Nations. For Article V. Section 17 is specific, i.e. his name must be included in the list of officials which shall from time to time be communicated and made known to the Governments of Member-Nations. In view thereof, it is suggested, that before the cancellation and withdrawal of any income tax assessment against Mr. Juan B. Plopenio, proper representations with the Department of Foreign Affairs should first be made by that Office with the end in view of ascertaining whether or not the said Mr. Plopenio is really one of those officials accorded the privileges and immunities particularly under Section 18, Article V of the Convention. cdll Please be guided accordingly. MELECIO R. DOMINGO Commissioner of Internal Revenue