Filing of Income Tax Return by Filipinos Residing Abroad

November 13, 1968 BIR RULING NO. 033-68 Miss Elvira Avelino Nurses' Residence Public Hospital Smith Falls, Ontario Canada M a d a m : This refers to your letter dated April 9, 1968 requesting information on a query stated as follows: prcd "I came abroad in June, 1965 as an Exchange Visitors Program trainee in Medical Technology. I have been earning wages in a professional capacity for nearly two years now. "Please advise me whether or not it is necessary for me to have filed income tax return in the Philippines, in spite of the fact that I have also been filing in this country." In reply, I have the honor to inform you that Filipinos residing abroad deriving a gross income of P1,800.00 or over for the taxable year are required to file Philippine income tax return pursuant to Section 45(A) of the Tax Code. They may secure and file the return with any Philippine Consulate or Internal Revenue attache, if any, in their place of residence. If there is no consulate or attache, or if no form is available in the offices of said consulate or attache, or if no form is available in the offices of said consulates or attaches, they should request the Commissioner of Internal Revenue, Manila, for said forms. The return may be filed with any consulate or internal revenue attache or direct with the Commissioner of Internal Revenue by mail. In any case, as the income tax is now payable upon the filing of the return, they should accompany their return with the corresponding draft covering the amount of the tax, if any tax is due as indicated in their return. In this connection, it may be stated, that in general, citizens of the Philippines, like you, are subject to Philippine income tax on all income received by them from all sources be they derived from within or without the Philippines, or both, regardless of the place of their residence. In all cases, however, Filipinos residing abroad may claim as deduction or as credit against the Philippine income tax, if the taxpayer signifies in his return his desire to avail of such credit (Section 30(c) Tax Code), any income, war-profits, and excess profits taxes paid or accrued during the taxable year to any foreign country. cdll Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue