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Commonwealth Acts : COMMONWEALTH ACTS
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COMMONWEALTH ACT NO. 557COMMONWEALTH 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:
"Section 4.
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."
Section 2. This Act shall take effect as of January
first, nineteen hundred and forty.
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Since 19.07.98.