REPUBLIC OF THE PHILIPPINES
OFFICE OF THE PRESIDENT
MANILA

BY THE PRESIDENT OF THE REPUBLIC
OF THE PHILIPPINES

ORDINANCE NO. 4

EXEMPTING GOVERNMENT OFFICIALS AND EMPLOYEES AND PRIESTS AND MINISTERS OF THE GOSPEL FROM THE OCCUPATION TAX.

There being urgent need of eliminating inequalities that would exist among government officials and employees as a result of the application of the occupation tax in its present form; and of adopting a consistent policy in the f taxation of institutions exclusively devoted to religious purposes, of which priests and ministers of the gospel are an essential adjunct, and pursuant to the authority conferred upon me by Article III, section 14, of the Constitution, I, Jose P. Laurel, President of the Republic of the Philippines, do hereby promulgate this Ordinance:

SECTION 1. Any provision of law to the contrary notwithstanding, the occupation tax provided for in section 201 of Commonwealth Act No. 466, as amended, shall not be collected from persons in any branch of the Government of the Republic of the Philippines whose entire professional services are devoted exclusively to such Government or are applied under its direction, nor from priests and ministers of the gospel.

SEC. 2. This Ordinance shall take effect upon its promulgation.

Done in the City of Manila, this 25th day of February, in the year of Our Lord, nineteen hundred and forty-four, and of the Republic of the Philippines, the first.

(Sgd.) JOSE P. LAUREL
President of the Republic
of the Philippines

By the President:

(Sgd.) PEDRO SABIDO
Executive Secretary

Source: Office of the Solicitor General Library