|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|
1. Section four of Commonwealth Act Numbered Four hundred and
sixty-five is amended to read as follows: |
"Section4.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."
Section2. This Act shall take effect as of January first, nineteen hundred and forty.