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January 8, 2009BIR RULING [SB-(D-001) 008-09]Sec. 32 (b) (6) (b); DA-386-07Mr. Samson B. So4232 Guyabano ExtensionNAPICO, Manggahan, Pasig CitySir :This refers to your letter dated December 11, 2008 requesting for a ruling that the separation benefits due to physical disability are exempt from withholding tax. ESHAICIt is represented that you are an employee of Lunar Steel Corporation located at Maybunga, Pasig City; that you have been employed with Lunar Steel Corporation for the past 33 years; that an undated certification issued by Primo B. Valenzuela, MD state that considering your present health status, the chronicity of the illness make you unfit to resume work and were advised to stop working or opt for early retirement; that upon release of this ruling, you will tender your resignation from your employer; that you have been diagnosed as to having Hepatic Abscess, S/P drainage, exploratory laparotomy, diabetes mellitus.In reply, please be informed that pursuant to Section 32 (B) (6) (b) of the Tax Code of 1997, any amount received by an official or employee or by his heirs...