BIR Ruling No. 222-83
BIR Ruling No. 222-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 8, 1983
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December 8, 1983 BIR RULING NO. 222-83 S i r : In reply to your letter dated January 28, 1983, please be informed that, pursuant to Section 22(c) of the Tax Code, your alien friend who is employed by the regional or area headquarters of a multinational corporation is subject to income tax equal to 15% of his gross income, provided, that the activities of said regional or Area headquarters shall be limited to acting as supervisory, communications and coordinating center for their affiliates, subsidiaries or branches of such multinational corporations. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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