Filing of ITR of a Minister of INK Assigned in Hawaii
BIR Ruling No. 307-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 13, 1988
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July 13, 1988 BIR RULING NO. 307-88 44 (a) (1) (A) 000-00 307-88 Gentlemen : This refers to your telex dated April 28, 1988 requesting a ruling whether Minister of Iglesia Ni Kristo (INK) assigned in Hawaii are exempted from filing income tax returns. In reply, please be informed that non-resident Filipino citizens are subject to Philippine income tax on taxable income derived from all sources without the Philippines. [Sec. 21(b), Tax Code] Hence, said Filipino citizens residing abroad, together with those residing in the Philippines, are required to file income tax returns. [Section 44(a)(1)(A), Tax Code] Accordingly, Minister of Iglesia ni Kristo (INK) who are Filipino citizens assigned in Hawaii are required to file Philippine income tax returns declaring therein their income derived in said state. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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