Tax Liability of an American Citizen and an Orthopedic Surgeon
BIR Ruling No. 101-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 8, 1987
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April 8, 1987 BIR RULING NO. 101-87 22-b 000-00 101-87 S i r : In reply to your letter dated March 27, 1987, please be informed that your client, an American citizen and an orthopedic surgeon who intends to practice in a Metro Manila hospital for no more than six (6) weeks in any given year is considered a non-resident alien not engaged in trade or business in the Philippines. Hence, he is subject to an income tax of 30% on his entire income received from all sources in the Philippines. (Sec. 22(b), Tax Code). iatdc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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