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Republic Act

FURTHER AMENDING PRESIDENTIAL DECREE NO. 23, AS AMENDED

Number
Presidential Decree No. 164
Date of approval
Sections
1
Full text

I, FERDINAND E. MARCOS, President of the Philippines, by

virtue of the powers in me vested by the Constitution as

Commander-in-Chief of the Armed Forces of the Philippines, and pursuant

to Proclamation No. 1081, dated September 21, 1972, and General Order

No. 1, dated September 22, 1972, do hereby decree and order the further

amendment of Presidential Decree No. 23, as amended, so that the

prohibition against inquiry into tax amnesty returns shall apply to all

officials and employees of the Government, thus:

Paragraph 3 of Presidential Decree No. 23, as amended, is further

amended to read as follows:

X X X

"Any official or employee of the Government who would inquire,

question, or attempt to inquire into the tax amnesty return filed by any

taxpayer shall be guilty of grave misconduct for which he will be

summarily dismissed from the service."

X X X

Done in the City of Manila, this 30th day of March, in the

year of Our Lord, nineteen hundred and seventy-three.

(Sgd.) FERDINAND E. MARCOS

President

Republic of the Philippines

By the President:

(Sgd.) ROBERTO V. REYES

Assistant Executive Secretary

1 sections

Cite this law

FURTHER AMENDING PRESIDENTIAL DECREE NO. 23, AS AMENDED (Official Gazette). Retrieved via LawPlayer, https://lawplayer.com/ph/act/pd-164

Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).

No copyright in works of the Government (RA 8293 s.176)

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