PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES
REPUBLIC ACTS
| REPUBLIC ACT NO. 210 - AN
ACT EXEMPTING OFFICERS AND ENLISTED MEN OF THE ARMY OF THE PHILIPPINES
WHO SERVED IN THE ARMED FORCES OF THE UNITED STATES FROM THE PAYMENT OF
INCOME TAX ON THEIR COMPENSATION, INSURANCE, AND MAINTENANCE AND
SUPPORT ALLOWANCES EARNED BY VIRTUE OF SUCH SERVICE CORRESPONDING TO
THE TAXABLE YEARS NINETEEN HUNDRED AND FORTY-TWO TO NINETEEN HUNDRED
AND FORTY-FIVE, INCLUSIVE, AND PROVIDING FOR THE REFUND OF TAXES
HERETOFORE COLLECTED ON INCOME SO EARNED |
| Section
1. The provisions of existing law to the contrary
notwithstanding, officers and enlisted men of the Army of the
Philippines who served in the Armed Forces of the United States,
including their beneficiaries, are hereby exempted from the payment of
income tax on their compensation, insurance and maintenance and support
allowances earned by virtue of such service for the taxable years
Nineteen Hundred and Forty-two, Nineteen Hundred and Forty-three,
Nineteen Hundred and Forty-four and Nineteen Hundred and Forty-five.
Income so earned shall be exempt from income tax regardless of the date
of receipt thereof. The filing of returns thereof shall not be
required. Sec. 2. Any amount heretofore collected as income tax on income exempted under the provisions of this Act shall be refunded upon proper application to the Collector of Internal Revenue by the individual claiming exemption. Sec. 3. This Act shall be applicable to officers and enlisted men of the Army of the Philippines who were inducted into the United States Armed Forces in the Far East, as well as to guerrillas duly recognized, whether collectively or individually, including their beneficiaries.
Sec. 4. This Act shall take effect upon its
approval. Approved: June 1, 1948 |