Basis of Additional Residence Tax of Husband and Wife

March 24, 1958 BIR RULING NO. 202-58 The Superintendent Camarines Sur Regional Agricultural School Pili, Camarines Sur S i r : Reference is made to the letter of Juan B. Rojano, Chief Clerk, Camarines Sur Regional Agricultural School, Pili, Camarines Sur, stating the following: cdpr "I have the honor to request information as to whether, in the case of both husband and wife being government employees, where the receipts from salaries of the latter have been included in the receipts of the family, for which receipts in whole the former has paid the necessary and corresponding additional residence certificate, the wife may be exempted from securing an additional residence certificate of her own, separate from that of her husband." In reply thereto, I have the honor to inform you that pursuant to Section 1 (c) of Commonwealth Act No. 465, otherwise known as the Residence Tax Law, in the case of husband and wife the additional residence tax (Class B) shall be based upon the total property owned by them or upon the total gross receipts or earnings derived by them. Accordingly, if the husband had already secured the Class B residence certificate based upon the total property owned by them or upon their total gross receipts or earnings, the presentation of said Class B residence certificate by the wife is sufficient for purposes of Section 6 of the said law requiring the presentation of residence certificates upon certain occasions, such as the receipt of salaries or wages. prcd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue