Nonresident Alien Individual Engaged in Trade or Business Within the Philippines
BIR Ruling No. 617-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 8, 1958
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October 8, 1958 BIR RULING NO. 617-58 Mr. Leonardo M. Guzman 246 P. Casal St. San Miguel, Manila S i r : In reply to your letter dated July 1, 1958, I have the honor to inform you that your client, Mr. Heinrich Glass, a German pre-arranged employee temporarily residing in the Philippines as technician of the Universal Motors Corporation, Manila, is considered a nonresident alien individual engaged in trade or business within the Philippines or having an office or place of business therein, subject to the Philippine income tax upon his entire net income received from all sources within the Philippines, pursuant to Section 22 of the National Internal Revenue Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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