Income Tax Exemption to Officers and Enlisted Men Who Served in US Armed Forces
Republic Act No. 210, approved on June 1, 1948, exempts officers and enlisted men of the Army of the Philippines who served in the U.S. Armed Forces from income tax on their compensation, insurance, and support allowances earned between 1942 and 1945. This exemption applies regardless of the date of receipt and eliminates the requirement to file tax returns for the specified income. Additionally, individuals who have paid taxes on this income can apply for a refund from the Collector of Internal Revenue. The Act also includes provisions for recognized guerrillas and their beneficiaries.
Law Information
- Reference Number
- Republic Act No. 210
- Date Enacted
- Category
- Statutes
- Subcategory
- Republic Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
June 1, 1948
REPUBLIC ACT NO. 210
AN ACT EXEMPTING OFFICERS AND ENLISTED MEN OF THE ARMY OF THE PHILIPPINES WHO SERVED IN THE ARMED FORCES OF THE UNITED STATES FROM THE PAYMENT OF INCOME TAX ON THEIR COMPENSATION, INSURANCE, AND MAINTENANCE AND SUPPORT ALLOWANCES EARNED BY VIRTUE OF SUCH SERVICE CORRESPONDING TO THE TAXABLE YEARS NINETEEN HUNDRED AND FORTY-TWO TO NINETEEN HUNDRED AND FORTY-FIVE, INCLUSIVE, AND PROVIDING FOR THE REFUND OF TAXES HERETOFORE COLLECTED ON INCOME SO EARNED
SECTION 1. The provisions of existing law to the contrary notwithstanding, officers and enlisted men of the Army of the Philippines who served in the Armed Forces of the United States, including their beneficiaries, are hereby exempted from the payment of income tax on their compensation, insurance and maintenance and support allowances earned by virtue of such service for the taxable years Nineteen Hundred and Forty-two, Nineteen Hundred and Forty-three, Nineteen Hundred and Forty-four and Nineteen Hundred and Forty-five. Income so earned shall be exempt from income tax regardless of the date of receipt thereof. The filing of returns thereof shall not be required. aisa dc
SECTION 2. Any amount heretofore collected as income tax on income exempted under the provisions of this Act shall be refunded upon proper application to the Collector of Internal Revenue by the individual claiming exemption.
SECTION 3. This Act shall be applicable to officers and enlisted men of the Army of the Philippines who were inducted into the United States Armed Forces in the Far East, as well as to guerrillas duly recognized, whether collectively or individually, including their beneficiaries.
SECTION 4. This Act shall take effect upon its approval.
Approved: June 1, 1948
Published in the Official Gazette, Vol. 44, No. 7, p. 2177 in July 1948
Cite This Law
Income Tax Exemption to Officers and Enlisted Men Who Served in US Armed Forces, Republic Act No. 210, Jun 1, 1948 (Philippines)
Income Tax Exemption to Officers and Enlisted Men Who Served in US Armed Forces, Republic Act No. 210 (Phil. 1948)
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