Amendments to Section 4 of C.A. No. 465 (Residence Tax Law)

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.