Amendment to C.A. No. 465 (Residence Tax Law)
Republic Act No. 585, enacted on September 18, 1950, amends Section 6 of the Residence Tax Law (Commonwealth Act No. 465). The amendment mandates that individuals and corporations must present their residence certificates—proving payment of residence taxes—when engaging in various official transactions, such as notarization, receiving licenses, or transacting with public authorities. However, the requirement to show a residence certificate is waived for voter registration. The law stipulates that the certificate must be for the current year, with some exceptions during January and when taxes are paid at any time during the year. This Act took effect upon its approval.
Law Information
- Reference Number
- Republic Act No. 585
- Date Enacted
- Category
- Statutes
- Subcategory
- Republic Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
September 18, 1950
REPUBLIC ACT NO. 585
AN ACT TO AMEND SECTION SIX OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-FIVE, OTHERWISE KNOWN AS THE RESIDENCE TAX LAW
SECTION 1. Section six of Commonwealth Act Numbered Four hundred sixty-five, otherwise known as the Residence Tax Law, is hereby amended to read as follows:
"Sec. 6. Presentation of residence certificate upon certain occasions. — When a person liable to the taxes prescribed in this Act acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service, receives any license, certificate or permit from any public authority, pays any tax or fee, receives any money from any public fund, or transacts other official business, or receives any salary or wage from any person or corporation, it shall be the duty of such person or officer of such corporation with whom such transaction is had or business done or from whom any salary or wage is received to require the exhibition of the residence certificates showing the payment of the residence taxes by such person: Provided, however, That the presentation of the residence certificate shall not be required in connection with the registration of a voter.
"When, through its authorized officers, any corporation liable to the taxes prescribed in this Act receives any license, certificate or permit from any public authority, pays any tax or fee, receives any money from any public fund, or transacts other official business, it shall be the duty of the public officials with whom such transaction is had or business done to require the exhibition of the residence certificate showing the payment of the residence taxes by such corporation. cdt
"The certificate mentioned in the next two preceding paragraphs, shall be the one issued for the current year, except during the month of January of each year and except also in the case of the payment of the residence tax at any time during the year, in which cases the exhibition of the certificate of the previous year shall suffice."
SECTION 2. This Act shall take effect upon its approval.
Approved: September 18, 1950
Published in the Official Gazette, Vol. 47, No. 1, p. 44 in January 1951
Cite This Law
Amendment to C.A. No. 465 (Residence Tax Law), Republic Act No. 585, Sep 18, 1950 (Philippines)
Amendment to C.A. No. 465 (Residence Tax Law), Republic Act No. 585 (Phil. 1950)
Browse More Statutes
Explore other laws in the Statutes category.
View All StatutesNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law