Tax Exemption on the Salary of Comelec Chairman
BIR Ruling No. 437-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 20, 1959
Full text
August 20, 1959 BIR RULING NO. 437-59 The Regional Director B.I.R. Regional District No. 3 M a n i l a S i r : There is transmitted herewith the letter dated May 12, 1959 of Mr. Jose Carag, claiming exemption from income tax as Chairman of the Commission on Elections. It is requested that verification be made of the income tax return for 1958 of Mr. Carag filed in that Office in order to determine whether or not his reported income came exclusively from his salary as Chairman of the Commission on Elections. In the affirmative case, the amount of P173.00 as income tax for 1958 assessed against him should be withdrawn, his salary as Chairman of the Commission on Elections being exempt from income tax. (Art. X Constitution of the Phil; Perfecto vs. Meer G.R. L-2348; Endencia & Jogo vs. David, G.R. L-4822) However, his income from other sources is subject to income tax. prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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