Income of Non-resident Aliens from Their Real Properties Located in the Philippines
BIR Ruling No. 240-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 23, 1959
Full text
April 23, 1959 BIR RULING NO. 240-59 The Philippines Free Press 206 Rizal Avenue, Manila Attention : Information Department Gentlemen : Hereunder are the answers to the queries of Messrs. Jose M. Lim and Leonardo A. Hermosura which you referred to this Office by your letter dated February 25, 1959. Re: Query of Mr . Jose M . Lim The income of non-resident aliens from their real properties located in the Philippines which are administered by their attorneys-in-fact are not subject to the withholding tax. Such non-resident aliens are considered engaged in trade or business within the Philippines or having an office or place of business therein, subject to the same provisions of the law as are applicable to resident individuals relative to the rate of tax, filing of return and payment of the tax. Re: Query of Mr . Leonardo A . Hermosura A Filipino citizen who is a member of the U.S. Navy is not liable to tax on his purchases of articles from the Navy Post Exchange for his personal and family use. Such citizens are tax-free persons within the purview of the U.S. P.I. Military Bases Agreement in respect to Post Exchange privileges. cdtech As requested, the basic communications are herewith returned. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.