BIR Ruling No. 256-61
BIR Ruling No. 256-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 22, 1961
Full text
May 22, 1961 BIR RULING NO. 256-61 Mrs. Adelina Samson Wagner c/o Luzon Glove Factory 1132 Isaac Peral Manila M a d a m : In reply to your letter dated May 6, 1961, I have the honor to inform you that every citizen or resident alien with an annual gross income of P1,800 or over during the preceding calendar year is required to file an income tax return. Since your income is about P960.00 a year, you need not file an income tax return. In case of married persons, only one consolidated return for the taxable year shall be filed by either spouse to cover income of both spouses; but where it is impracticable for the spouses to file one consolidated return, each spouse may file separate return of income, but the returns so filed shall be consolidated for the purpose of the tax prescribed under this Title. LLphil Very truly yours, (SGD.) MELECIO R. DOMINGO 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.