October 19, 2018
ITAD BIR RULING NO. 089-18
Article 21 (Teachers) Philippines-
United States of America tax treaty
International School Manila
University Parkway
Fort Bonifacio
1634 Taguig City
Attention: AAA
_______________
Gentlemen :
This refers to your tax treaty relief applications filed on September 23, 2014 requesting confirmation that remuneration paid by International School Manila, Inc. ("International School") to the following teachers: (1) BBB, (2) CCC, (3) DDD, (4) EEE, (5) FFF, (6) GGG and (7) HHH (collectively, "the teachers"), are exempt from income tax pursuant to the Convention between the Government of the Republic of the Philippines and the Government of the United States of America with Respect to Taxes on Income ("Philippines-United States tax treaty"). HTCaAD
FACTS
It is represented that the above teachers are American citizens and residents of the United States based on their passports and Certificates of Residence issued by the Internal Revenue Service; that the names of those teachers are not registered business names in the Philippines based on a certification issued by the Department of Trade and Industry; that they have Overseas Hire Contracts with International School where they were contracted...
