Question & AnswerQ&A (Republic Act No. 815)
The main purpose of Republic Act No. 815 is to amend Republic Act No. 573, also known as the Philippine Military Aid to the United Nations Act, particularly to provide family subsistence allowance and income tax exemptions related to military service overseas.
The eligible recipients of the family subsistence allowance are the spouse, or if the spouse is unavailable, the children, or if both spouse and children are unavailable, the parents, or if all these are unavailable, the dependents for support of an officer or enlisted man.
The family subsistence allowance is equivalent to three months' base pay for an officer and four months' base pay for an enlisted man, payable once upon departure from the Philippines for service overseas.
It is paid only once upon the departure of the officer or enlisted man from the Philippines for service overseas.
The allowance is computed based on the respective ranks of the officers and enlisted men at the time of their departure from the Philippines.
If the cash advance already made exceeds the computed family subsistence allowance, the officer or enlisted man is not required to reimburse the difference.
Overseas pay, overseas duty bonus, death gratuity, disability pension, and family subsistence allowance are exempt from income tax under this Act.
Any income tax collected or withholding tax withheld from these exempted amounts must be refunded.
The Act takes effect retroactively as of September 7, 1950.
Yes, the Act authorizes such sums as may be necessary to be appropriated from the National Treasury to carry out its purposes.