Request for Certificate of Tax Exemption for the Availment of a Government Scholarship

December 6, 1995 BIR RULING NO. 187-95 44 (a) (2) (A) 000-00 187-95 Mr. Tomas E. Villanueva, Sr. Barangay Bago-ngon Compostela, Davao del Norte S i r : This refers to your letter dated December 9, 1994 addressed to the President of the Republic of the Philippines which was transmitted to this Office on December 21, 1994 requesting for a Certificate of Tax Exemption for the availment of a government scholarship. In reply, please be informed that the Certificate of Tax Exemption adverted to is actually a Certificate of Non-Filer which may be issued by the Revenue District Officer having jurisdiction over the place where your residence is located. This is a Certification that your gross income for a certain taxable year does not exceed your total personal and additional exemptions for dependents; hence, you need not file an Income Tax Return pursuant to Section 44 (a)(2)(A) of the Tax Code, as amended, which provides as follows: "Sec. 44 Individual Returns. (a) xxx xxx xxx "(2) The following individuals shall not be required to file an income tax return: "(A) Individuals whose gross income does not exceed his total personal and additional exemptions for dependents under Section 29: Provided, that a citizen of the Philippines engaged in business or practice of profession within or without the Philippines . . ., shall file an income tax return, regardless of the amount of gross income." Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue