BIR Ruling [UN-001-A-95]

January 10, 1995 BIR RULING [UN-001-A-95] All Nations Mission Corporation 43 P. Campos Avenue Dasmarias, Cavite Attention: Rev . Yong Ki, Choi President Gentlemen : This refers to your letter dated January 9, 1995 requesting in effect for a ruling that the $700.00/month which Rev. Yong Ki, Choi is receiving from Korea for his financial support as a foreign missionary is exempt from Philippine income tax. cdtech It is represented that Rev. Yong Ki, Choi is a pastor of the presbyterian church in Korea; that he was appointed as missionary here in the Philippines; that he is receiving $700.00/month from Korea for his financial support; and that the funds for his financial support comes from other churches sponsoring him. In reply, please be informed that since the $700.00/month financial support Rev. Yong Ki, Choi is receiving from Korea are not compensation or salary but donations from his sponsors, said financial support are not therefore, subject to Philippine income tax. (BIR Ruling No. 062-94 dated February 14, 1994) It should be understood, however, that if upon investigation, the facts as represented are found to be different, this ruling shall be considered null and void. cdtech Very truly yours, ALICIA P. CLEMENO Assistant Commissioner (Legal Service)