CA 557An Act to Amend Section Four of Commonwealth Act Numbered Four Hunched and Sixty-Five, Otherwise Known as the Residence Tax Law.
CA 557

An Act to Amend Section Four of Commonwealth Act Numbered Four Hunched and Sixty-Five, Otherwise Known as the Residence Tax Law.

[ Commonwealth Act No. 557, June 07, 1940 ]

AN ACT TO AMEND SECTION FOUR OF COMMONWEALTH ACT NUMBERED FOUR HUNCHED AND SIXTY-FIVE, OTHERWISE KNOWN AS THE RESIDENCE TAX LAW.

Be it enacted by the National Assembly of the Philippines:

Section 1.Four hundred and sixty-five is an ended 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 end 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.ℒαwρhi৷

Approved, June 7, 1940.