My bookmarksSign up free

CA 516 Section 1

Section 1

SECTION. 1. Subsection (u) of section eighty-four of Commonwealth Act Numbered Four hundred and sixty-six is amended to read as follows: "(u) The term 'alien' and 'foreign government' shall be deemed to include the citizens and Government of the United States, including the political subdivisions thereof: Provided, however, That citizens of the United States residing in the Philippines shall not be subject to taxation under this Title as to their compensation paid-by-the Government of the United States or political subdivisions thereof-for personal services rendered in the Philippines in compliance with orders from the Government of the United States, and as to their incomes derived from sources within the United States, and no return thereof is required to be made."

Read the full instrument →

Other provisions in CA 516

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

CitationCA 516 Section 1 (LawPlayer, data as of July 4, 2026)

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

Continue your research