WHEREAS, martial law has been declared throughout
the Philippines pursuant to Proclamation No. 1081, dated September 21,
1972;
WHEREAS, among the bases of said Proclamation is the
economic anarchy perpetrated by some elements, especially in the form
of importation into the Philippines of goods, merchandise, commodities,
wares, articles and other items on which taxes and duties/ charges are
due but which taxes and duties/charges are not paid, to the detriment of
the economic life of the Nation;
WHEREAS, in order to insure that all concerned will
pay the correct amount of taxes and/or duties/charges on the goods,
merchandise, wares, articles and other items they import into the
Philippines for personal use, or for sale, wholesale or retail, it is
necessary that such importers, possessors and/or dealers of imported
goods, merchandise, wares, articles and other items be dealt with
expeditiously according to the existing laws, rules and regulations;
WHEREAS, the implementation of this Decree will be
more effective if the violators hereof can be immediately immobilized to
prevent them from further engaging in the same unlawful and nefarious
activities;
NOW, THEREFORE, I, FERDINAND E. MARCOS, in my
capacity 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, do hereby order
and decree:
That any importer, dealer, holder, possessor or owner of items,
commodities, goods, articles or merchandise, the taxes, duties and other
charges on which have not been paid or not correctly paid because of
misdeclaration, misclassification, undervaluation and/or other
fraudulent means shall be relieved of any penalty, surcharge or
increment thereon and of any criminal liability under the National
Internal Revenue Code, Customs and Tariff Code or any other laws
applicable thereto if the correct and full taxes, duties and charges
thereon are paid on or before December 15, 1972;
That any person, natural or juridical such as dealers of
Post Exchange (PX) goods from United States Armed Forces Bases in the
Philippines, commuters goods, misdeclared or misclassified, undervalued
and/or acquired through any other fraudulent means, imported articles
and similar items who avails of the immunity herein granted shall submit
under oath a true inventory or list of such commodities, goods, wares,
merchandise, articles, or other items indicating the description, vital
markings and/or brands and values, thereof to the nearest Bureau of
Internal Revenue Office which shall process and prepare the necessary
assessment and collect the corresponding taxes, duties and charges
thereon;
That any person, natural or juridical who fails to settle
his/its accounts with the Government and/or caught in possession of
untaxed or improperly taxed articles, goods, wares, merchandise or items
after December 15, 1972, shall be immediately arrested and detained
until ordered released by me or by my duly authorized representative and
the goods, articles, merchandise, and other items in question shall be
confiscated and the licenses of the offender to operate shall be
cancelled.
All laws, rules and regulations which are inconsistent herewith are
amended or modified accordingly.
The Secretary of Finance shall issue the necessary rules and
regulations to implement this Decree.
This Decree shall take effect immediately.
Done in the City of Manila, this 16th day of November, in the year of
Our Lord, nineteen hundred and seventy-two.
(Sgd.) FERDINAND E. MARCOS
President
Republic of the Philippines
By the President:
(Sgd.) RONALDO B. ZAMORA
Assistant Executive Secretary