THE query raised in the letter headlined, ''Why do domestics pay tax?'' (South China Morning Post, July 7), gives this consulate general an opportunity to further elucidate on the country's policy and laws concerning the payment of income tax.
All citizens of the Philippines, whether residing in the Philippines or working and/or residing in a foreign country, such as immigrants, contract workers and returning citizens having earned an income for a taxable year, are required by law to declare such income and to pay the corresponding tax. A BIR Primer on Taxation of Non-Resident Filipino Citizens, is available at the consulate for all interested parties' perusal.
All the Foreign Service Missions of the Philippines all over the world including the Philippine Consulate General in Hongkong, are mandated to implement this policy. Throughout the year, and particularly during the tax filing season from January 1 to April 15, the Philippine embassies and consulates general extend income tax filing and collection services to all citizens of the Philippines abroad.
On the policy requiring a passport applicant to submit proof of filing of an income tax return, this national policy developed on the concept of rights and responsibility. It is the right of a Filipino citizen to be issued a Philippine passport and it isthe consulate's duty to issue him one. Corollary to that; the consulate has been tasked to ensure that a Filipino citizen demanding his rights has fulfilled his obligation as such, hence, the requirement.
Your reader mentioned that he/she would be grateful to receive a reply from the consulate. I would be grateful, too, if your reader could pay the consulate a visit should he/she have any further inquiry on the matter.
ANTONIO P. VILLAMOR Consul General Consulate General of the Philippines