Invalidity Pension Received by a Resident Alien in the Philippines from the Australian Superannuation Government is Exempt from Income Tax

August 12, 1987 BIR RULING NO. 241-87 29 (b) (7) (C) 046-87 241-87 S i r : This refers to your letter dated June 15, 1987 requesting a ruling as to whether your "Invalidity pension" which you received from the Australian Superannuation Government a government institution is subject to tax. It is represented that you are an Australian citizen and a permanent resident of the Philippines; that you are a disabled pensioner; and that you are not engaged in any business nor perform any work in the Philippines. aisadc In reply thereto, I have the honor to inform you that pursuant to Section 29 (b)(7)(C) of the Tax Code as amended by Executive Order No. 37, social security benefits, retirement gratuities, pensions and other similar benefits received by resident or non-resident citizens of the Philippines or aliens who came to reside permanently in the Philippines from foreign government agencies and other institutions, private or public, shall not be included in gross income and shall be exempt from tax. Such being the case, pensions received by you from the Australian Superannuation Government are exempt from income tax. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner