BIR Ruling No. 119-61
BIR Ruling No. 119-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 26, 1961
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April 26, 1961 BIR RULING NO. 119-61 The Philippine Air Lines, Inc. M.R.S. Bldg. Dasmarias Manila With reference to your letter dated March 7, 1961, wherein you requested for a ruling on the case of Mr. Rafail Igoa, who is actually the Executive Vice-President of the Philippine Air Lines, I have the honor to inform you that considering the nature and length of his stay in the Philippines as such official of the Philippine Air Lines, Mr. Igoa is considered a resident of the Philippines for internal revenue tax purposes. Accordingly, as a resident of the Philippines, he is liable for income tax on his entire net income derived from all sources, that is, both from within and without the Philippines. Likewise, wages and salaries paid by you to Mr. Igoa are subject to Philippine withholding tax as prescribed in Supplement A to Title II of the Tax Code. Please be guided accordingly. This supersedes our letter to you dated March 8, 1961. cdt Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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