WHEREAS, the period granting amnesty to persons who are
required by law to file income tax returns but failed to do so, will end
on October 31, 1973;
WHEREAS, the entire country has had inclement weather for
the past few weeks brought about by three typhoons that have caused
considerable damage to public and private properties, unexpected
financial difficulties among the poorer sectors of the community and
considerable delay in the campaign; and
WHEREAS, there is still a considerable number of non-filers
who desire to take advantage of the tax amnesty and may not be able to
do so on account of lack of material time if the deadline is not
extended;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the
Philippines, by virtue of the powers in me vested by the Constitution as
Commander-in-Chief of all 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, as amended, do hereby order and
decree that paragraph No. 3 of Presidential Decree No. 213 is hereby
amended to read as follows:
"3. The amount or amounts payable, as provided above, must be
paid in full upon filing of the income tax return or returns which shall
not be later than November 30, 1973, and such payment shall entitle the
person making the return to all the immunities provided in Presidential
Decree No. 23, as amended."
This Decree shall take effect immediately.
Done in the City of Manila, this 31st day of October, 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