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February 19, 2009BIR RULING [SB-(014) 118-09]32 (B) (6) (b); SB-69-98Coca-Cola Bottlers Philippines, Inc.Bula, General Santos CityAttention: Mr. Aguiles S. Villanueva, Jr.Human Resources ManagerGentlemen :This refers to your letter dated June 12, 2008 requesting for a ruling that the Separation Pay to be received by your employee, Mr. Carmelo P. Dela Costa is exempt from tax pursuant to Section 32 (B) (6) (b) of the Tax Code of 1997. Documents submitted disclosed that Mr. Dela Costa, assigned in Manufacturing Department, has been in and out of the hospital since August 31, 2005; that he also underwent rehabilitation for alcoholism at the De La Rosa Psychiatric Clinic and Rehabilitation; and that despite his rehabilitation treatment, your Retainer Doctor still strongly recommends that he be retired under the Medical Retirement Program after exhausting his company sick leave and SSS benefits due to the following diagnosis:1. Drug Dependence2. Liver Cirrhosis3. Cholelithiasis with CholecyctitisIn reply, please be informed that pursuant to Section 32 (B) (6) (a) and (b) of the Tax Code of 1997, any amount received by an official...