Financial Support Received by Foreign Missionaries Are Not Subject to Philippine Income Tax

March 21, 1991 BIR RULING NO. 048-91 21 054-90 048-91 Gentlemen : This refers to your letter dated February 2, 1991, requesting for a ruling as to whether the financial support received by the foreign missionaries of Action International Ministries (AIM) is subject to tax. It is represented that AIM is a non-stock, non-profit religious corporation duly registered with the Securities and Exchange Commission; that AIM recruits missionaries from different countries and sends them to Philippine churches, chapels and mission stations to perform mission works; that these foreign missionaries prior to their coming to this country, raise their financial support for the duration of their stay in the Philippines, from their friends and relatives who sends cash or checks to them coursed and remitted through AIM for their account. In reply, please be informed that since the financial support being received by the foreign missionaries are not compensation and/or salary but donations given to them prior to their coming to the country, and that the funds are merely coursed through AIM for the account of the foreign missionaries, said financial support are not, therefore, subject to Philippine income tax. Very truly yours, (SGD.) JOSE U. ONG Commissioner