Taxability of Income of Norwegian Citizen Employed as Transport Economist on the Interisland Passenger Transport Study
BIR Ruling No. 082-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 26, 1984
Full text
April 26, 1984 BIR RULING NO. 082-84 022-a-043-81-082-84 Gentlemen : In reply to your letter dated October 1, 1983, please be informed that Mr. Stein Hanser, a Norwegian citizen employed as Transport Economist on the IBRD financed Interisland Passenger Transport Study assigned to Norconsult A.S. by Philippine Ports Authority for the period from October, 1982 to November, 1983 is considered a non-resident alien engaged in trade or business in the Philippines. Hence, he is subject to income tax imposed by Section 21 of the Tax Code based on his entire net income received from all sources in the Philippines. (Sec. 22(a), Tax Code) cdta Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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