BIR Ruling [UN-436-95]

December 6, 1995 BIR RULING [UN-436-95] Mr. Mark Russell P.O. Box 89 Dipolog City S i r : This refers to your letter dated December 7, 1995 requesting in effect for a ruling that the financial assistance which you are receiving from American people as a foreign missionary is exempt from Philippine income tax. It appears that you are a Volunteer American Foreign Missionary of International Accelerated Missions (IAM); that IAM is a religious, non-stock, non-profit organization duly registered with the Securities and Exchange Commission (SEC) on October 4, 1994 with SEC Registration No. AFO94-000078; that you are working with the Subanen tribe in Mindanao assisting the local churches there; and that as such, you are receiving financial help from the American people for your subsistence. In reply, please be informed that since the financial support you are receiving from the American people 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. 062-93 dated February 11, 1993) It should be understood, however, that if upon investigation, the facts as represented are found to be different then this ruling shall be considered null and void. cdtech Very truly yours, ALICIA P. CLEMENO Assistant Commissioner (Legal Service)