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Non-exemption of Operation Brotherhood Filipino Members

BIR Ruling No. 440-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 15, 1958

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August 15, 1958 BIR RULING NO. 440-58 2nd Indorsement Respectfully returned to the Honorable, the Secretary of Foreign Affairs, Manila. Filipinos who are members of the Operation Brotherhood are not exempt from Philippine income tax because there is no law or treaty exempting them from paying the said tax. Accordingly, Filipinos employed in Vietnam, Cambodia and Laos as technicians or clerks in the United Operations Mission (ICA), who are claiming exemption from the income tax on the presumption that such an exemption has been granted to the former, are neither exempt from the aforesaid tax. (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue

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