Act No. 497 — An Act to Repeal All Laws Imposing a Tax on Salaries.

Act No. 497 · Act · Approved November 6, 1902 · 3 sections

Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Section 1

SECTION 1. Paragraph two of Tariff Number One of the Decree of His Majesty the King of Spain, issued at Madrid June nineteenth, eighteen hundred and ninety, imposing a tax upon salaries in the Philippine Islands, and which reads as follows: "The following will pay two and one-half per centum: The employees of banks, stock companies, insurance, and collection companies, enterprises, banking and private firms, whenever the salary is six hundred dollars yearly, or more," and all amendments and modifications thereof, and military orders or parts of military orders, imposing a tax upon the salaries of the employees therein named, are hereby repealed.

Section 2

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twenty-sixth, nineteen hundred.

Section 3

SEC. 3. This Act shall take effect January first, nineteen hundred and three. Enacted, November 6, 1902.

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

Continue your research

Browse all Philippine LawsEvery instrument by type and year, full text free to read section by sectionPhilippines legislation Philippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Philippines: what this database coversWhich datasets are here, which official source they come from, and how current they arePhilippines overview