C.A. No. 557

An Act to Amend Section Four of Commonwealth Act Numbered Four Hunched and Sixty-Five, Otherwise Known as the Residence Tax Law

Commonwealth Act No. 557

Be it enacted by the National Assembly of the Philippines:

Section 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 end 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.