Filing of Foreign Missionaries Residing in the Philippines of ITRs

May 27, 1987 BIR RULING NO. 136-87 45 (a) (1) (B) 000-00 136-87 S i r : This refers to your letter dated February 11, 1987 requesting a ruling as to whether or not your clients who are foreign missionaries residing in the Philippines, are required to file income tax returns. It is represented that the foreign missionaries are receiving donations and support from the United States, that they are in the Philippines to spread the word of God to our countrymen and assist in any way people in need, that they depend upon said donations and support for their sustenance, that they do not receive any salary or income in any form in the Philippines; and that their support financing sent through a Philippine Bank in the form of telegraphic transfer. In reply, please be informed that every alien residing in the Philippines, regardless of whether the gross income was derived from sources within or without the Philippines are required to file income tax returns [Sec. 45 (a)(1)(B), Tax Code as amended by Executive Order No. 37] Accordingly, the said foreign missionaries are required to file their income tax returns for the support which is considered income being received by them pursuant to Section 29 of the same Code. iatdc Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner