"Recipients" of the Arrears in Pay" of Deceased Soldiers
BIR Ruling No. 206-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 5, 1960
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April 5, 1960 BIR RULING NO. 206-60 The National President Gold Star Mothers & United War Widows and Orphans Association of the Philippines Camp Murphy, Quezon City M a d a m : In answer to your letter inquiring whether or not "recipients" of the arrears in pay" of deceased soldiers are required to pay the "transmittal taxes", please be informed as follows: If by what you stated as "arrears in pay", you mean the salaries or other emoluments (commonly known as back pay) received by heirs or successors of deceased members of the Armed Forces of the Philippines, pursuant to the provisions of Republic Act No. 304, then said salaries or emoluments are subject to the estate and inheritance taxes (which you may have referred to as the "transmittal taxes."). (Secs. 5 and 6 R.A. No. 304; see also: Opinion of the Secretary of Justice, No. 196, s. 1948, July 10, 1948.) It may be stated in this connection that benefits received by a veteran or his beneficiaries pursuant to the laws administered by the United States Veterans Administration are exempt from taxation. (R.A. 360). prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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