Tax Imposed on an Alien Temporarily Residing in the Philippines
BIR Ruling No. 413-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 29, 1958
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July 29, 1958 BIR RULING NO. 413-58 Messrs. Lee, Orendain & Guzman Attorneys-at-Law 246 P. Casal St., San Miguel Manila Gentlemen : In reply to your letter dated July 1, 1958, I have the honor to inform you that your client, Mr. Heinrich Glass, an alien temporarily residing in the Philippines in connection with his work as technician in the Universal Motors Corporation, is subject to Philippine income tax with respect to all his income in the Philippines, pursuant to Section 37(a)(3) of the National Internal Revenue Code. LibLex Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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