BIR Ruling No. 030-82

February 8, 1982 BIR RULING NO. 030-82 29 (a) 000-00 030-82 Mr. C. W. Kim Korean Air Line Ground Floor Bayview Plaza Hotel Roxas Blvd., Manila S i r : This refers to your letter dated June 3, 1981 stating that on April 4, 1981 you came to the Philippines as the Regional Manager for Korean Air Lines with a basic monthly salary of P5,000.00 plus and additional P5,000.00 for living and housing expenses, and that our company's head office in Seoul, Korea proposes to pay the rentals for the house you are occupying here in the Philippines directly to the lessor or landlord, thru the Manila Branch Office. You want to be informed of the tax consequences of this proposed arrangement, specifically on whether the said rentals are to be reported as part of your taxable income on the Philippines. cdta In reply, please be informed that regardless of whether or not it is your company's Good Office in Seoul that pays the rentals to the lessor in the Philippines, said rental is considered additional compensation; hence, it forms part of your taxable gross income in the Philippines for income tax purposes. Very truly yours, RUBEN B. ANCHETA Acting Commissioner