Skip to main content

BIR Ruling No. 410-61

BIR Ruling No. 410-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1961

Full text

No date supplied BIR RULING NO. 410-61 In reply to your letter . . ., I have the honor to inform you that a non-resident alien who pays the real estate dealers tax for renting houses located in the Philippines and derives income therefrom in engaged in trade or business within the Philippines. He is, therefore, subject to the same provisions of law applicable to resident individuals, such as the graduated rate of income tax, filing of return and payment of the tax. LLphil

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.