BIR Ruling No. 044-61
BIR Ruling No. 044-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 7, 1961
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February 7, 1961 BIR RULING NO. 044-61 Reference is made to your letter dated . . . , requesting information as to the present policy or policies of the government with regard to the tax obligations of Filipinos earning and doing business abroad. In reply thereto, I have the honor to inform you that under Sections 45 and 51 of the Tax Code, as amended, they should file their annual income tax returns and pay the corresponding tax on or before April 15 of every year. Under Section 30(c), the foreign income tax paid by them may be claimed as credit or deduction. cdll
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