Tax Liability of a Foreign Missionary

December 8, 1988 BIR RULING NO. 575-88 44 (a) (I) (B) 136-87 575-88 Gentlemen : This refers to your letter dated November 10, 1988 requesting in effect a ruling as to whether or not a foreign missionary that does not derive any income in the Philippines but receive a small amount of allowance from outside the Philippines required to remit any income tax and if so, what would be the basis? In reply, please be informed that every alien residing in the Philippines, regardless of whether the gross income was derived from sources within or without the Philippines is required to file income tax return pursuant to Section 44(a)(1)(B) of the Tax Code, as amended. Accordingly, the said foreign missionary is required to file his income tax return with respect to the allowance he is receiving without the Philippines which is considered as income being received by him pursuant to Section 28 of the same Code. cdtech Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner