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Exemption from the Requirement of an Additional Residence Tax

BIR Ruling No. 507-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 9, 1959

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October 9, 1959 BIR RULING NO. 507-59 Miss Emilia Malabanan 41 Gatpolintan Street Lipa City M a d a m : In answer to your letter dated October 5, 1959, I have the honor to inform you that if the assessed value of your property is less than P15,000.00 and that your annual income is less than P1,000.00, you are exempt from the requirement of an additional residence tax Class-B, pursuant to Section 1(a)(c) of Commonwealth Act 465. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue

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