Amendments to Section 4 of C.A. No. 465 (Residence Tax Law)
Commonwealth Act No. 557, enacted on June 7, 1940, amends Section 4 of the Residence Tax Law (Commonwealth Act No. 465). It specifies exemptions from the residence tax for certain individuals, including the United States High Commissioner, military personnel, non-Filipino civilian employees of the U.S. government, diplomatic representatives, transient visitors staying less than three months, and barrio lieutenants in office. However, barrio lieutenants are still subject to an annual additional tax. The Act took effect on January 1, 1940, following its passage by the National Assembly on April 25, 1940.
June 7, 1940
COMMONWEALTH ACT NO. 557
AN ACT TO AMEND SECTION FOUR OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-FIVE, OTHERWISE KNOWN AS THE RESIDENCE TAX LAW
SECTION 1. Section four of Commonwealth Act Numbered Four hundred and sixty-five is amended to read as follows:
"SEC. 4. Exemptions. — The following shall not be taxed under this Act:
(a) The United States High Commissioner and members of his staff;
(b) Commissioned officers of the United States Army and Navy;
(c) Enlisted soldiers, sailors and marines of the United States Army and Navy;
(d) Civilian officers and employees of the military, naval or any other branch of the United States Government who are not Filipino citizens;
(e) Diplomatic and consular representatives and officers of foreign powers;
(f) Transient visitors when their stay in the Philippines does not exceed three months; and
(g) Barrio lieutenants and their substitutes while holding office as such: Provided, however, That they shall be liable to the payment of the annual additional tax."
SECTION 2. This Act shall take effect as of January first, nineteen hundred and forty.
Approved: June 7, 1940
This Act was passed by the National Assembly on April 25, 1940.