Commonwealth Act No. 557 (CA 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 · Commonwealth Act · Approved June 7, 1940 · 2 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 ↗

Preamble

Four hundred and sixty-five is an ended to read as follows: "Sec. 4. Exemptions. - The following shall not be taxed under this Act: The United States High Commissioner and members of his staff; Commissioned officers of the United States Army end Navy; Enlisted soldiers, sailors and marines of the United States Army and Navy; Civilian officers and employees of the military, naval or any other branch of the United States Government who are not Filipino citizens; Diplomatic and consular representatives and officers of foreign powers; Transient visitors when their stay in the Philippines does not exceed three months; and 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

SEC. 2. This Act shall take effect as of January first, nineteen hundred and forty. Approved, June 7, 1940.

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

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