June 23, 2009
BIR RULING [SB-(028) 400-09]
Secs. 32 (B) (6) (b) and 79; DA-462-99 dated August 11, 1999; DA-068-00 dated February 2, 2000
Mr. Robert T. Gatan
No. 74 Badihoy St., Guisad, Baguio City
Sir :
This refers to your letter dated April 23, 2009 requesting for a ruling that the separation benefits to be paid to you by your employer Banco de Oro Universal Bank, Inc.-Baguio Cash Hub, Baguio City by reason of your health condition are exempt from income tax.
Documents submitted to this Office show that you are suffering from "PULMONARY TUBERCULOSIS, FAR ADVANCED, AFD NEG, PNEUMONIA, UROLITHIASIS, RIGHT AND DM TYPE II" according to the Clinical Abstracts dated April 15, 2009 issued by John L. Tinoyan MD, MPH, Medico-Legal Officer, HSO of the Baguio Health Department, Baguio City and by Leopoldo A. Calimlim, MD, MPH, FPCOM of Notre Dame De Chartres Hospital, Baguio City dated May 29, 2008.
In reply thereto, please be informed that pursuant to Section 32 (B) (6) (b) of the Tax Code, as amended, any amount received by an official or employee or...
