Exemption of Judges from Additional Residence Tax
BIR Ruling No. 158-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 2, 1959
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April 2, 1959 BIR RULING NO. 158-59 3rd Indorsement Respectfully returned to the Honorable, the Secretary of Finance, Manila. Judges are exempt from additional residence tax (Class B) on their salaries because to tax them would be a diminution of their salaries in accordance with the decision of the Supreme Court in the case of "Pastor Endencia vs. Saturnino David" G.R. L-6355 and 6356. However, the income of judges from other sources is subject to income tax and additional residence tax. (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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