n\a

June 30, 2009BIR RULING [SB-(029) 413-09]Sec. 32 (B) (6) (b); DA-067-00International Wiring Systems, (Phils.) Corp.Luisita Industrial Park Special Export Processing Zone,San Miguel, Tarlac CityAttention: Ms. Digna S. RemolanaVice-PresidentPersonnel and Administration DepartmentGentlemen :This refers to your letters dated March 11, April 28, May 5, May 16, and May 29, all in 2008, on behalf of the employees of International Wiring Systems (Phils.), Corp. ("IWS" for brevity), requesting exemption of the separation benefits due to sickness and permanent disability. HETDAaDocuments submitted show that the said employees have been separated from IWS due to sickness and disability as summarized in the matrices appended as Annex "A" hereof and which are made an integral part of this Ruling; that the company physician has diagnosed them to be suffering from various ailments such as but not limited to hypertension, arthritis, peptic ulcer, asthma, postural vertigo and others; that said company physician has issued certifications recommending permanent disability of the employees; that copies of the employees' medical certificates supporting the company physician's findings were obtained from the City Health Center of...