Tax Imposed on a U.S. Citizen, Resident of the Philippines

August 6, 1958 BIR RULING NO. 416-58 Mr. Ray Myers 730 Manila Avenue, East Tapinac Olongapo, Zambales S i r : With reference to your letter dated November 29, 1957, I have the honor to inform you as follows: 1. As a U.S. citizen, resident of the Philippines, you are subject to Philippine income tax on salaries derived by you from private persons or entities. However, salaries derived from the U.S. Government or its instrumentalities are exempt from Philippine income tax. The question of whether or not such income is taxable under the laws of the United States is not within the jurisdiction of this Office; and as to whether or not you need to get permission from the Bureau of Immigration to work in the Philippines, it is suggested that you direct your inquiry to said office. LLjur 2. Pensions, compensations, allowances and other benefits received by a resident veteran, payment of which is made under any law of the United States administered by the United States Veterans Administration, are exempt from income tax in the Philippines, pursuant to Section 1 of Republic Act No. 360. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue