Tax Liability of a Non-resident Citizen

January 28, 1959 BIR RULING NO. 051-59 Mr. Lorenzo de Leon Tuguegarao, Cagayan S i r : With reference to your letter of November 11, 1958, requesting an opinion whether or not your son, Cristobal de Leon, a civil engineer residing in the United States and deriving income therein is subject to file Philippine income tax return and the tax census statement required by Republic Act No. 2070, I have the honor to inform you as follows: orll Mr. Cristobal de Leon is required to file Philippine income tax return and report thereon all his income from abroad and in the Philippines, if any, pursuant to Section 45 of the National Internal Revenue Code. The income tax return should be filed by the person authorized by him. If he has properties in the Philippines deriving income therefrom, Mr. Cristobal de Leon is required to file the tax census statement thru his administrator. For purposes of the Tax Census Law an Administrator need not be one legally constituted. cdta Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue