Section 2
SEC. 2. Section 22 of Commonwealth Act Numbered 466, as amended, is hereby amended to include an additional Subsection (c) to read as follows: "(c) Aliens employed by regional or area headquarters or multinational corporations. There shall be levied, collected and paid for each taxable year upon the gross income received by every alien individual employed by regional or area headquarters established in the Philippines by multinational corporations as salaries, wages, annuities, compensations, remunerations and emoluments from such regional or area headquarters a tax equal to fifteen per centum of such gross income."