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PHILIPPINE LAWS, STATUTES & CODES

A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.


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Commonwealth Acts :

COMMONWEALTH ACTS

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COMMONWEALTH ACT NO. 557

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: 

"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.







































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