BIR Ruling No. 167-82
BIR Ruling No. 167-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 7, 1982
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May 7, 1982 BIR RULING NO. 167-82 090-a 95-81 167-82 Mr. Pedro B. Escuro Canada-IRRI-Burma Project Agricultural Research P.O. Box 1169, Rangoon Burma S i r : This refers to your letter dated January 4, 1982 requesting a ruling as to whether or not your salary as a Senior Staff of the International Rice Research Institute (IRRI) assigned in Burma is subject to withholding tax on wages. In reply, please be informed that pursuant to Section 90(a) (4) of the National Internal Revenue Code of the Philippines, the term "wages" does not include remunerations paid for services by a citizen or resident of the Philippines for a foreign government or any international organization. Accordingly, since the Government of the Republic of the Philippines recognizes IRRI as an international organization and accords to it such status in the Philippines (Art. 1, P.D. 1620), the remunerations paid by said organization to you are not subject to the withholding tax on wages. aisadc Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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