MAIN = mother company
SUB = mother company's branch/sister company. my company.
I am working(regular employee/filipino) in south of manila for SUB. SUB sends me to work on a secondment agreement abroad(to one project of MAIN) for a specified number of years/months. My salary is still local(philippine) based. I was mobilized here last Sept 2010. And will be demobilized by May 2013. My salary from Sept 2010 to Dec 2010, was still taxed. But 2011 up to present is not taxed(but still local salary). According to our accounting department, there is a "180 day rule". If your work abroad is less than 180days, you will be taxed. I have checked the BIR website, and this 180 day rule is for aliens working in the philippines only(i might be wrong though). I also checked our company handbook but it is not indicated. Additional info: we don't have OEC. These are my questions:
1. Is there such a "<180 day taxed" law?
2. Is there a tax refund for my Sept 2010 to Dec2010 salary?