Employment in the Foreign Service of the Philippines

September 17, 1958 BIR RULING NO. 518-58 Mr. Mariano R. Logarta c/o Office of the President Malacaang, Manila S i r : This has reference to the question of whether or not during the time of your employment in the foreign service of the Philippines you are subject to the residence tax. This Office has previously ruled that Philippine consular officials and employees are not inhabitants of the Philippines during the time that they are staying outside thereof in pursuance of their assignment and therefore, not subject to the basic and additional residence taxes (B.I.R. 105.02, September 13, 1957). It was represented, however, that you were in the Philippines as early as October, 1957 and that you did not leave the country again until your appointment as Assistant Executive Secretary on July 21, 1958. Considering that you had actual residence in the Philippines since October, 1957, this Office is of the opinion and so holds that you are subject to the residence tax (basic and additional) for 1958. LexLib Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue