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BIR Ruling No. 059-82

BIR Ruling No. 059-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 4, 1982

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March 4, 1982 BIR RULING NO. 059-82 29-b 059-82 Mr. Delfin Buayaban P.O. Box # 3 Gumaca, Quezon S i r : In reply to your letter dated January 28, 1981, I have the honor to inform you that since you are a non-resident citizen of the Philippines who has come to reside permanently in this country, the social security benefits you are receiving from the United States are exempt from Philippine income tax. [Sec. 29(b)(7)(C), Tax Code]. Very truly yours, RUBEN B. ANCHETA Acting Commissioner

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