BIR Ruling [UN-125-94]
BIR Ruling [UN-125-94] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 4, 1994
Full text
April 4, 1994 BIR RULING [UN-125-94] Quasha Asperilla Ancheta Pena & Nolasco Don Pablo Building 114 Amorsolo St. Makati, Metro Manila Attention: Atty . Cirilo E . Doronila Gentlemen : In connection with your request for reconsideration of our BIR Ruling No. 417-93 dated October 20, 1993, please be advised that based on the investigations we made, the subject Spouses ISHWAR and SONYA JETHMAL RAMNANI are indeed non-resident aliens. We are, therefore reiterating in toto our opinion in the aforementioned BIR Ruling No. 417-93 stating in effect that the entire income received by the aforesaid SPOUSES from all sources within the Philippines is subject to the 30% withholding tax pursuant to Section 22(b) of the Tax Code, as amended. cdtech Very truly yours, LIWAYWAY VINZONS-CHATO 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.