Exemption of Mr. Wang from the Basic Residence Tax
BIR Ruling No. 298-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 22, 1959
Full text
June 22, 1959 BIR RULING NO. 298-59 MEMORANDUM FOR: The Chief, Acctg. & Statistical Division B.I.R., Manila This has reference to the attached Application for Tax Clearance of Mr. Wang Tse-I. It appearing that Mr. Wang has stayed in the Philippines merely as a representative to the Assembly of the World Confederation of Organizations of the Teaching Profession held recently in Manila and thereafter for the purpose only of observing the Philippine community school system in operation, he is exempt from the basic residence tax under section 1 of Commonwealth Act No. 465, otherwise known as the Residence Tax Law. Accordingly, the aforesaid application may be notarized without the necessity of requiring Mr. Wang to exhibit his Philippine residence certificate. (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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