QuestionsQuestions (Republic Act No. 210)
RA 210 exempts certain 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 specified compensation, insurance, and maintenance/support allowances for the taxable years 1942 to 1945, and provides for the refund of taxes previously collected.
Officers and enlisted men of the Army of the Philippines who served in the Armed Forces of the United States, including their beneficiaries.
The exemption covers income earned from compensation, insurance, and maintenance and support allowances earned by virtue of such service.
Taxable years 1942, 1943, 1944, and 1945, inclusive.
No. Section 1 states that the filing of returns therefore shall not be required.
No. Section 1 provides that income so earned shall be exempt from income tax regardless of the date of receipt.
Amounts heretofore collected as income tax on income exempted under RA 210 shall be refunded upon proper application to the Collector of Internal Revenue by the individual claiming exemption.
The claimant must apply properly to the Collector of Internal Revenue for a refund of taxes previously collected.
It applies not only to those inducted into the United States Armed Forces in the Far East, but also to guerrillas duly recognized, collectively or individually.
Yes. Section 3 states that it includes guerrillas duly recognized, whether collectively or individually.
Yes. Section 3 includes guerrillas duly recognized and expressly includes their beneficiaries.
It means RA 210 overrides any existing laws that would otherwise require the covered individuals to pay income tax on the specified earnings for the covered years.
The income must be earned by virtue of the person’s service in the Armed Forces of the United States.
Section 2 provides the remedy: refunds may be granted for amounts already collected, upon proper application to the Collector of Internal Revenue.
Section 4 states that it shall take effect upon its approval.
Yes. Section 1 explicitly includes their beneficiaries in the exemption.
It covers compensation, insurance, and maintenance and support allowances (three categories) earned by virtue of the covered service.