Republic Act No. 210

: Republic Act No. 210 exempts officers and enlisted men of the Army of the Philippines who served in the Armed Forces of the United States from paying income tax on compensation, insurance, and maintenance and support allowances earned during 1942 to 1945.
: The exemption covers officers and enlisted men of the Army of the Philippines who served in the Armed Forces of the United States, including their beneficiaries, and guerrillas duly recognized.
: The exemption applies to income earned during the taxable years 1942, 1943, 1944, and 1945.
: Yes, the income earned during those years is exempt from income tax regardless of the date of receipt.
: No, the filing of income tax returns is not required for the income exempted under this Act.
: Any income tax previously collected on exempt income shall be refunded upon proper application to the Collector of Internal Revenue by the individual claiming the exemption.
: Yes, it applies to those inducted into the United States Armed Forces in the Far East as well as recognized guerrillas.
: Yes, beneficiaries of the officers and enlisted men covered by the Act are also entitled to the exemption.
: Compensation, insurance, and maintenance and support allowances earned by virtue of service in the Armed Forces of the United States are exempted.
: The Act took effect upon its approval on June 1, 1948.