BIR Ruling [UN-018-95]

January 9, 1995 BIR RULING [UN-018-95] Ms. Min Hee Hwang Lot 13, Block 6, Apple II Cainta, Rizal S i r : This refers to your letter dated November 5, 1994 requesting in effect for a ruling that the $500.00/month you are receiving from Korea for your financial support as a foreign missionary is exempt from Philippine income tax. It is represented that you are a member of the Bethlehem Methodist church in Korea; that you have been appointed as missionary herein the Philippines; that while in this country you are also studying at the University of the Philippines; that you are receiving $500.00/month from Korea for your financial support; that the funds for your financial support comes from other churches sponsoring you. In reply, please be informed that since the $500.00/month financial support you are receiving from Korea are not considered compensation or salary but donation from your sponsor, said financial support is 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)