Additional Residence Tax Exemption of Judges of the Courts of First Instance
BIR Ruling No. 585-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 8, 1958
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October 8, 1958 BIR RULING NO. 585-58 2nd Indorsement Returned to the Regional Director B.I.R. Regional District No. 2, San Fernando, Pampanga. In the light of the decisions in the cases of Pastor Endencia & Fernando Jugo vs. Collector of Internal Revenue, G.R. Nos. L-6355 and 6356, judges of the Courts of First Instance are exempt from the additional residence tax on their salaries because the payment thereof will result in the diminution of their salaries. LLjur However, their income from other sources and real properties owned by them are proper bases for determining the additional residence tax. (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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