Amendment to Philippine Military Aid Act

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Republic Act No. 815: Amendment to Philippine Military Aid Act

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Title Source: Supreme Court: Amendment to Philippine Military Aid Act

Law: Republic Act No. 815

Decision Date: Jul 14, 1952

The Amendment to Republic Act No. 573 introduces a family subsistence allowance for officers and enlisted men serving overseas, providing financial support based on their base pay, while also exempting certain allowances from income tax.

Law Summary

Exemption from Income Tax for Certain Military Compensation

Overseas pay, overseas duty bonus, death gratuity, disability pension, and the family subsistence allowance are exempt from income tax.
No portion of these payments shall be withheld as withholding tax.
Any income tax previously collected or withholding tax withheld on these payments must be refunded to the military personnel.

Appropriation of Funds

The Act authorizes the appropriation of necessary funds from the National Treasury for the implementation of these provisions.

Effectivity

The provisions of this Act are retroactively effective as of September 7, 1950.

END