BIR Ruling No. 144-61
BIR Ruling No. 144-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 6, 1961
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April 6, 1961 BIR RULING NO. 144-61 Mr. Vicente Cabcaben Ivana, Batanes S i r : In answer to the query contained in your letter dated March 22, 1961, I have the honor to inform you that pensions, compensations, allowances, and other benefits received by a resident beneficiary, payment of which, is made under any law of the United States administered by the United States Veterans Administrations, are exempt from income tax, pursuant to Section 1 of Republic Act No. 360. Likewise, the said pensions, compensations, allowances and other benefits are exempt from the payment of Class B residence certificate for the reason that the same are deemed not to be income from salaries or gross receipts or earnings derived by such person from the exercise of any profession in the Philippines or from the pursuit of any occupation therein during the preceding year. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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