Exemption Granted to Personal and Domestic Staff of a Diplomatic Representative

September 3, 1958 BIR RULING NO. 480-58 3rd Indorsement Respectfully returned to the Honorable, the Secretary of Finance, Manila. The National Internal Revenue Code does not provide for exemption from the payment of income tax of foreign diplomatic representatives and the official members of their suites. However, in line with the generally accepted principles of International Law, this Office has been exempting from income tax the personal and domestic staff of a diplomatic representative provided that they are also nationals of his country. The exemption is granted on the basis of reciprocity. Accordingly, exemption may be granted to citizens of Australia who compose the personal and domestic staff of its diplomatic representative in this country, it appearing that similar exemption is granted by the Australian Government. (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue