Skip to main content

Taxability of an American Citizen Residing in the Philippines

BIR Ruling No. 642-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 3, 1958

Full text

October 3, 1958 BIR RULING NO. 642-58 Mr. Sidney Rudy Attorney-at-Law 369 Pine Street San Francisco 4, California U.S.A. S i r : In reply to your letter of September 9, 1958, I have the honor to inform you that, an American citizen residing in the Philippines is allowed credit for income tax paid in the United States on income earned therein against Philippine income tax, pursuant to Section 30(c)(3)(B) of the National Internal Revenue Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue

Ask what this means for your situation

The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.