Tax Status of George S. Burton

May 4, 1960 BIR RULING NO. 222-60 Atty. Engracio Pabre Suite 202 Regina Bldg., Escolta, Manila S i r : This is in reply to your letter dated April 12, 1960, wherein you requested from this Office an opinion and/or ruling on the query of your client, Mr. George S. Burton, stated as follows: cd "After having left the Philippines with my wife and child in December 1958 to reside in Singapore for the year 1959 for business reasons, I intend to return to the Philippines for a short visit with my family some time this year and I am wondering if you would be in a position to give me an opinion as to what my status is regarding Philippine income taxes chargeable against income for the year 1959. You may recall you obtained for myself, my wife and child quota numbers permitting residence in the Philippines and we will be returning to the Philippines with valid re-entry permits. During the year 1959 I made two trips to the Philippines amounting to about sixty days total in all, but during my visits I transacted no business in the Philippines nor did I during 1959 receive any income from any commercial activities direct or indirect in the Philippines. All my earnings for the period 1959 were the result of my business activities in Singapore and I am liable and will be paying a personal income tax for the year 1959 to the Singapore government. I have paid income taxes in the Philippines since, as I recall, the year 1948 through 1959. The year 1959 will be paid to the Singapore government and I am concerned in that when I do return to Manila I may run into complication in getting a tax clearance when I wish to leave again. I believe there should be no question at all that I am not liable for Philippine taxes, however it may well be one of those things difficult to prove and therefore I would appreciate your opinion as to what my status may be and if the Philippine government will have any tax claim of any sort on my personal earnings for the year 1959." Under the law, only non-resident aliens deriving income from sources within the Philippines regardless of the amount should file the requisite income tax return. That being the case, this Office is therefore of the opinion that your client, Mr. George S. Burton cannot be required to file an income tax return in the Philippines for income realized during the calendar year 1959. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue