Residence Tax Certificate of Illiterate Person, Person of Unsound Mind Due to Illness, etc.

February 7, 1958 BIR RULING NO. 086-58 Mr. Leon G. Laberinto 2708-B Lico St. Sta. Cruz, Manila S i r : This is in reply to your letter, dated January 14, 1958, requesting information as to whether or not an illiterate person, a person of unsound mind due to illness, and an illiterate person of unsound mind due to illness, are required to secure a residence tax certificate (Class A), and the legal place of issue thereof. cdt I have the honor to inform you that the first paragraph of Section 1 of Commonwealth Act No. 465 (Residence Tax law), as amended, provides in part that every inhabitant of the Philippines, over 18 years of age (1) who has been regularly on a wage or salary basis for at least 30 consecutive working days during any calendar year at the rate of not less than fifty centavos a day, or (2) who is engaged in business or occupation, or (3) who owns real property with an aggregate assessed value of P1,000 or more, or (4) who is required by law to file an income tax return is required to pay an annual residence tax (Class A) of P0.50. Accordingly, the mere fact that a person is illiterate does not exempt him from the payment of the said residence tax, provided, he falls within the above-stated requirements. A person of unsound mind due to illness, not being specifically exempted by law, is required to pay, thru his guardian or administrator, the annual residence tax (Class A) if he is within the requirements stated above, possibly under paragraphs Nos. (3) and (4). The liability to the tax of an illiterate person of unsound mind due to illness is obviously deducible. The basic residence tax certificate (Class A) may be secured legally anywhere in the Philippines from city or provincial treasurers and their deputies. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue