Request for Refund of Income Tax Denied

May 5, 1993 BIR RULING NO. 189-93 REQUEST FOR REFUND OF INCOME TAX DENIED 21 (A) 117-91 189-93 Ms. Lourdes P. Dueas 33-A D. Silang St. Batangas City This refers to your letter dated July 12, 1992, stating that you paid your 1991 income tax on April 15, 1992, in the partial amount of P4,100; that you learned that your co-employees at the Bataan Refugee Center did not pay their income tax because of the certification of the Director of International Catholic Migration Commission which certifies that the ICMC is a Geneva-based international organization which provides services to refugees and migrants in 52 countries throughout the world; that it provides cultural orientation training at the Philippine Refugee Processing Center in Morong, Bataan, to Indo-Chinese refugees who have been approved for resettlement in the United States; that all funds for this program including employee salaries are provided by the United States Department of State and no funds are generated locally; that pursuant to the Memorandum of Agreement, dated July 15, 1988, with the Philippine Government, ICMC was accorded diplomatic privileges and immunities normally accruing to specialized agencies of the United Nations; that because of this certification you did not pay the balance of your income tax which was due on July 15, 1992, and instead you requested for the refund of P4,100.00 you have already paid. In reply, please be informed that only officials of the specialized agency of the United Nations whose names are included in the list of officials which shall, from time to time, be communicated and made known to the Governments of member-nations, are exempt from the payment of income tax in respect of the salaries and emoluments received by them from the Organization. Section 18, Article VI of the United Nations Convention on Privileges and Immunities of Specialized Agencies is specific as to who are the employees or officials entitled to tax-exemption. In your case, there is no showing that such communication has been made wherein your name is included. In view thereof, your request for refund of your partial payment of your 1991 income tax is hereby denied. You are, therefore requested to pay the second installment of your income tax for 1991 together with the surcharge, interest and penalties incident to late payment with fifteen (15) days from receipt of this letter to the Regional Director, Revenue Region No. 4-C, San Pablo City. aisadc VICTOR A. DEOFERIO, JR. Deputy Commissioner of Internal Revenue