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Guidelines on the Taxation of Compensation Income of Philippine Nationals and Alien Individuals Employed by Foreign Governments/Embassies/ Diplomatic Missions and International Organizations Situated in the Philippines

Guidelines on the Taxation of Compensation Income of Philippine Nationals and Alien Individuals Employed by Foreign Governments/Embassies/ Diplomatic Missions and International Organizations Situated in the Philippines

RMC No. 31-2013 | 2013-04-12

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
 
Date : April 12, 2013
 
REVENUE MEMORANDUM CIRCULAR NO. 31-2013
 
SUBJECT: Guidelines on the Taxation of Compensation Income of Philippine Nationals and Alien Individuals Employed by Foreign Governments/Embassies/ Diplomatic Missions and International Organizations Situated in the Philippines
 
TO : All Internal Revenue Officers, Employees and Others Concerned
 
SECTION 1. BACKGROUND.—
 
Foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines acting as employers enjoy immunity from...