Filipino Citizens Working in Embassies Liable to Pay Income Tax on Their Compensation
BIR Ruling No. 080-97 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 11, 1997
Full text
July 11, 1997 BIR RULING NO. 080-97 21 (a); 50 (a) 000-00 080-97 Embassy of Peru Manila Attention: Mr . Agustin Palacios Charge d' Affairs a . i . Gentlemen : In reply to your letter dated February 11, 1997, please be informed that Filipino citizens working in that embassy are liable to pay income tax imposed under Section 21(a) of the National Internal Revenue Code on their compensation. However, being an extension of the territorial jurisdiction of Peru, that embassy is not subject to the requirements of the withholding tax provisions with respect to the compensation received by said Filipino employees. Thus, you are not required to withhold any amount from their salaries or wages. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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