BIR Ruling No. 060-83

April 14, 1983 BIR RULING NO. 060-83 Gentlemen : This refers to your letter April 27, 1982, requesting a ruling in whether your employee, Federico A. Arriola, who is a Filipino citizen and holds a G-4 visa issued by the US Department of State can be granted an exemption from paying income taxes to the Philippine Government. It is represented that the International Cotton Advisory Committee is designated as a public International Organization entitled to enjoy the privileges, exemptions and immunities conferred by the International Organization Immunities Act; and that under the provisions of the said Act those employees of the Secretariat who are not US nationals and who holds a G-4 visa are exempted from paying the Federal Income Tax. In reply, please be informed that your employee, Federico Arriola, is considered a non-resident Filipino citizen; hence, he is subject to Philippine income tax upon the adjusted gross income from sources without the Philippines, which include his salary from the International Cotton Advisory Committee. [Sec. 21(f), Tax Code]. There is no law in the Philippines similar to the Federal law you have cited, granting tax exemption to Filipino citizens employed by the International Cotton Advisory Committee. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue