PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES
COMMONWEALTH ACTS
COMMONWEALTH ACT NO. 557 - AN ACT TO AMEND SECTION FOUR OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-FIVE, OTHERWISE KNOWN AS THE RESIDENCE TAX LAW |
Section
1. Section four of Commonwealth Act Numbered Four hundred and
sixty-five is amended to read as follows: "Section4.
Exemptions. � The following shall not be taxed under this Act:
(a) The United States High Commissioner and members of his staff; (b) Commissioned officers of the United States Army and Navy; (c) Enlisted soldiers, sailors and marines of the United States Army and Navy; (d) Civilian officers and employees of the military, naval or any other branch of the United States Government who are not Filipino citizens; (e) Diplomatic and consular representatives and officers of foreign powers; (f) Transient visitors when their stay in the Philippines does not exceed three months; and (g) Barrio lieutenants and their substitutes while holding office as such: Provided, however, That they shall be liable to the payment of the annual additional tax." Section2. This Act shall take effect as of January first, nineteen hundred and forty. |
08.10.05.