BIR Ruling No. 080-83
BIR Ruling No. 080-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 10, 1983
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May 10, 1983 BIR RULING NO. 080-83 Gentlemen : In reply to your letter dated March 9, 1983, please be informed that Dr. Debriddhi Devakul of the Royal Rainmaking Institute of Thailand who was engaged by the Philippine Sugar Commission (Philsucom) for its artificial rainmaking project for a period of 50 days from February 17 to March 18, 1983 is considered a non-resident alien not engaged in trade or business within the Philippines. Hence, he is subject to income tax imposed by Section 22(b) of the Tax Code based on his entire income received from all sources within the Philippines. Moreover, the tax shall be deducted and withheld at the source by Philsucom pursuant to Sections 53 and 54, both of the Tax Code. Very truly yours, (SGD.) ROMULO M. VILLA Acting Commissioner Bureau of Internal Revenue
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