Pension Received from the U.S. Government
BIR Ruling No. 094-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 16, 1959
Full text
February 16, 1959 BIR RULING NO. 094-59 Mr. Juan Nite Miagao, Iloilo S i r : In reply to your letter dated December 10, 1958, I have the honor to inform you that pension received from the U.S. Government are exempt from income tax pursuant to the provisions of Republic Act 360. However, if the total pension received by you for each year amounts to One thousand eight hundred pesos or more, you are required to file your income tax return every year pursuant to the provisions of Section 45 of the National Internal Revenue Code. Regardless of the amount received by you, you are also required to accomplish the tax census form and file the same with the treasurer of the municipality where you are a resident. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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