April 22, 2009
BIR RULING [SB-(022) 270-09]
32 (B) (6) (b); DA-291-92
Benjamin A. Paulite
Divine Word Retreat House
15 Arellano Street
Baguio City
Sir :
This refers to your letter dated February 8, 2009 stating that you were employed at DIVINE WORD RETREAT HOUSE as cook and baker; and that you have been prevented from working due to physical disability.
Records disclosed that you were examined at BCU — Sto. Niño Jesus Medical Center Foundation, Inc. on February 24, 2009; and that you were diagnosed with a certain eye syndrome which affects your employment. With this, you were constrained to terminate your employment with DIVINE WORD RETREAT HOUSE effective March 3, 2009.
In reply thereto, under Section 32 (B) (6) (b) of the Tax Code, as amended, any amount received by an official or employee or by his heirs from his employer as a consequence of separation or such official or employee from the service of the employer due to death, sickness or other physical disability or for any cause beyond the control of the said official or employee is exempt from taxes...
