Tax Exemption Granted to Officers and Enlisted Men of the AP Who Served in the USAF
BIR Ruling No. 043-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 8, 1960
Full text
February 8, 1960 BIR RULING NO. 043-60 Mr. Zoc R. Gonzaga Pavia, Iloilo S i r : In answer to your query of February 2, 1960, I have the honor to inform you that, pursuant to the provisions of Republic Act No. 210, officers and enlisted men of the Army of the Philippines who served in the Armed Forces of the United States, including their beneficiaries, are exempted from the payment of income tax on their compensation, insurance and maintenance and support allowances earned by virtue of such service for the years 1942, 1943, 1944 and 1945 regardless of the date of receipt thereof and the filing of returns therefor shall not be required. Very truly yours, MISAEL P. VERA Deputy Commissioner of Internal Revenue
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