Page:United States Statutes at Large Volume 61 Part 4.djvu/676

 4024 INTERNATIONAL AGREEMENTS OTHER THAN TREATIES [61 STAT. with the United States together with their families, and technical per- sonnel of other nationalities (not being persons excluded by the laws of the Philippines) in connection with the construction, maintenance, or operation of the bases. The United States shall make suitable ar- rangements so that such persons may be readily identified and their status established when necessary by the Philippine authorities. Such persons, other than members of the United States armed forces in uni- form, shall present their travel documents to the appropriate Philip- pine authorities for visas, it being understood that no objection will be made to their travel to the Philippines as non-immigrants. 2. If the status of any person within the Philippines and admitted thereto under the foregoing paragraph shall be altered so that he would no longer be entitled to such admission, the United States shall notify the Philippines and shall, if such person be required to leave the Philippines by the latter Government, be responsible for providing him with a passage from the Philippines within a reasonable time, and shall in the meantime prevent his becoming a public responsibility of the Philippines. ARTCLE XII INTERNAL REVENUE TAX EXEMPTION 1. No member of the United States armed forces, except Filipino citizens, serving in the Philippines in connection with the bases and residing in the Philippines by reason only of such service, or his de- pendents, shall be liable to pay income tax in the Philippines except in respect of income derived from Philippine sources. 2. No national of the United States serving in or employed in the Philippines in connection with the construction, maintenance, opera- tion or defense of the bases and residing in the Philippines by reason only of such employment, or his spouse and minor children and depend- ent parents of either spouse, shall be liable to pay income tax in the Philippines except in respect of income derived from Philippine sources or sources other than the United States sources. 3. No person referred to in paragraphs 1 and 2 of this Article shall be liable to pay to the Government or local authorities of the Philip- pines any poll or residence tax, or any import or export duty, or any other tax on personal property imported for his own use; provided that privately owned vehicles shall be subject to payment of the fol- lowing only: when certified as being used for military purposes by appropriate United States authorities, the normal license plate fee; otherwise, the normal license plate and registration fees. 4. No national of the United States, or corporation organized under the laws of the United States, resident in the United States, shall be liable to pay income tax in the Philippines in respect of any profits derived under a contract made in the United States with the Govern- ment of the United States in connection with the construction, mainte- nance, operation and defense of the bases, or any tax in the nature of a license in respect of any service or work for the United States in con- nection with the construction, maintenance, operation and defense of the bases.

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