Log inSign up
Republic Act
Approved June 1, 1948

Republic Act No. 210

An act exempting officers and enlisted men of the army of the philippines who served in the armed forces of the united states from the payment of income tax on their compensation, insurance, and maintenance and support allowances earned by virtue of such service corresponding to the taxable years nineteen hundred and forty-two to nineteen hundred and forty-five, inclusive, and providing for the refund of taxes heretofore collected on income so earned

An Act Exempting Officers and Enlisted Men of the Army of the Philippines Who Served in the Armed Forces of the United States from the Payment of Income Tax on Their Compensation, Insurance, and Maintenance and Support Allowances Earned by Virtue of Such Service Corresponding to the Taxable Years Nineteen Hundred and Forty-Two to Nineteen Hundred and Forty-Five, Inclusive, and Providing for the Refund of Taxes Heretofore Collected on Income so Earned

In plain language

Exempts officers and enlisted men of the Philippine Army who served in the U.S. Armed Forces from income tax on compensation and allowances for the years 1942-1945, and provides refund of previously collected taxes.

  • Exemption from income tax for specified years
  • Refund of collected taxes
  • Applicability to specific groups
income tax
exemption
military
Philippines
1948

REPUBLIC ACT No. 210

An Act Exempting Officers and Enlisted Men of the Army of the Philippines Who Served in the Armed Forces of the United States from the Payment of Income Tax on Their Compensation, Insurance, and Maintenance and Support Allowances Earned by Virtue of Such Service Corresponding to the Taxable Years Nineteen Hundred and Forty-Two to Nineteen Hundred and Forty-Five, Inclusive, and Providing for the Refund of Taxes Heretofore Collected on Income so Earned

Be it enacted by the Senate and House of Representatives of the Philippine Congress Assembled:

Section 1

The provisions of existing law to the contrary notwithstanding, officers and enlisted men of the Army of the Philippines who served in the Armed Forces of the United States, including their beneficiaries, are hereby exempted from the payment of income tax on their compensation, insurance and maintenance and support allowances earned by virtue of such service for the taxable years Nineteen Hundred and Forty-two, Nineteen Hundred and Forty-three, Nineteen Hundred and Forty-four and Nineteen Hundred and Forty-five. Income so earned shall be exempt from income tax regardless of the date of receipt thereof. The filing of returns thereof shall not be required.

Section 2

Any amount heretofore collected as income tax on income exempted under the provisions of this Act shall be refunded upon proper application to the Collector of Internal Revenue by the individual claiming exemption.

Section 3

This Act shall be applicable to officers and enlisted men of the Army of the Philippines who were inducted into the United States Armed Forces in the Far East, as well as to guerrillas duly recognized, whether collectively or individually, including their beneficiaries.

Section 4

This Act shall take effect upon its approval.

Approved: June 1, 1948.

For information and research only, and not legal advice. This text may not reflect later amendments. For certified copies, refer to the Official Gazette or the issuing agency.