Taxability of Non-resident Citizen

October 3, 1958 BIR RULING NO. 630-58 Mr. Bonifacio G. Maalac 883 Raon St., Quiapo Manila S i r : In reply to your letter dated August 15, 1958, I have the honor to inform you that your son who is presently residing in the United States and deriving therein an income of more than P1,800.00 a year, is subject to file Philippine income tax return pursuant to Section 45 of the National Internal Revenue Code. It appearing, however, that he received income in the United States only since July, 1957, he need not file an income tax return for the year 1957, his gross income in that year being less than P1,800.00. However, considering that his income for 1958 will amount to more than P1,800.00, he is required to file an income tax return for said year, which he should do on or before March 1, 1959. It appearing that your son will stay in the United States for four (4) years more, he is not required to file the sworn statement provided for by Republic Act No. 2070. LexLib Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue