Taxability of Income of Norwegian Citizen Employed as Field Coordinator in Janopol Hydro Power Devt. Project
BIR Ruling No. 081-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 26, 1984
Full text
April 26, 1984 BIR RULING NO. 081-84 022-a-043-81-081-84 S i r : In reply to your letter dated October 19, 1983, please be informed that since you are a Norwegian citizen employed as field coordinator of Norconsult in Janopol Hydro Power Development Project of the National Electrification Administration for the period from July 30, 1982 to December 31, 1984 you are considered a non-resident alien engaged in trade or business in the Philippines. Hence, you are subject to income tax imposed by Section 21 of the Tax Code based on your entire net income received from all sources in the Philippines. (Sec. 22(a), Tax Code) Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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