Non-resident Alien Engaged in Trade or Business in the Philippines Subject to Income Tax
BIR Ruling No. 243-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 3, 1981
Full text
December 3, 1981 BIR RULING NO. 243-81 022-a 052-81 243-81 Norconsult A.S. ADC Building 6805 Ayala Avenue Makati, Metro Manila Attention: Mr . Harald Arveson Resident Manager Gentlemen : In reply to your letter dated February 16, 1981, please be informed that Mr. Rolf Skudal, a Norwegian citizen employed as Transport Engineer on the IBRD Rural Roads Development Program assigned to Norconsult A.S. by the Ministry of Local Government and Community Development for the period from August, 1982 is considered a non-resident alien engaged in trade or business in the Philippines. Hence he is subject to income tax imposed by Section 21 of the Tax Code based on his entire income received from all sources in the Philippines. (Sec. 22(a), Tax Code) cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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