When a Roman Catholic Priest Is Not Required to File an Income Tax Return
BIR Ruling No. 085-85 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 13, 1985
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June 13, 1985 BIR RULING NO. 085-85 21 000-00 085-85 Reverend Father : This refers to your letter dated May 22, 1985 requesting a certification to the effect that since you have no income you are not required to file an income tax return. It is represented that you are a Roman Catholic Priest of the Congregation of the Missionaries of our Lady of La Salette; that you are a citizen of the Socialist Republic of the Union of Burma and is in the Philippines as a missionary for the last five years; that you are presently assigned as the Parish Priest of Roxas, Isabela; that as a religious (not secular) priest, you have the vow of poverty, chastity and obedience and therefore does not have any personal disposable income; and that your personal needs are met by the congregation. In reply thereto, I have the honor to inform you that as long as your gross compensation income beginning the year 1985 does not exceed your personal exemption of P4,000.00 as a single individual, you are not required to file an income tax return. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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