BIR Ruling No. 052-83

March 29, 1983 BIR RULING NO. 052-83 S i r : This refers to your letter dated March 19, 1983 requesting that the individual contributions of the officers and enlisted personnel of the AFP to the Armed Forces Retirement and Separation Benefit System (AFPRSBS) equivalent to 5% of their monthly base pay be considered as additional allowable deduction under the New Taxation Scheme. In reply, please be informed that your above request cannot be granted. It should be noted that under the Gross Income Taxation, provided under Batas Pambansa Blg. 135, no deductions shall be allowed from gross compensation income except the taxpayer's personal and additional exemptions. Although under P.D. No. 1656, amending P.D. No. 361, it is provided that said contributions are deductible for income tax purposes, said provision being inconsistent with Batas Pambansa Blg. 135 has been repealed by the latter effective January 1, 1982, (See Sections 16 and 17, B.P. Blg. 135) Moreover, said contribution is not one of those enumerated in Sections 28(b) and 29(c) of the Tax Code which shall not be included in gross compensation income or gross income, as the case may be. As regards your request that the filing of income tax returns be extended for a period of two (2) months insofar as AFP military personnel are concerned, i.e. officers and enlisted personnel who are currently involve in military operations in the South, Bicol region and other far-flung areas of the country, the same is hereby granted, provided that the military personnel pays interest at the rate of 20% per annum from the original due date of filing, i.e., March 18, 1983 up to the date the return is actually filed and a surcharge of 10% of the amount of tax unpaid. [(Sec. 51(a)(1) and Sec. 51(e)(3), Tax Code)] Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue