January 27, 1966

Mr. Toribio Ontiveros
134 Quezon Blvd.
Cebu City

S i r :

In reply to your letter dated July 14, 1965, I have the honor to inform you that your monthly pension given and paid to you by the United States Social Security Administration is subject to income and additional residence taxes prescribed by the National Internal Revenue Code, as amended and Commonwealth Act No. 465, as amended, otherwise known as the Residence Tax Law. LLpr

Very truly yours,

(SGD.) MISAEL P. VERA
Commissioner of Internal Revenue