BIR Ruling [UN-021-95]

January 9, 1995 BIR RULING [UN-021-95] Mr. Ge Cheon Hwang Lot 13, Block 8, 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 appointed and sent to the Philippines as a missionary by the Bethlehem Methodist Church of Korea; that while here in the Philippines, you teach in your Sunday School and you are studying at the Arellano University; and that you are receiving from various churches/sponsors in Korea a total of US $500.00/month for your financial support. 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 donations from your sponsors, said financial support is not therefore, subject to Philippine income tax. (BIR Ruling No. 082-94 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. cdi Very truly yours, ALICIA P. CLEMENO Assistant Commissioner (Legal Service)