Section 1
SECTION 1. The provisions of Section 1 of R.A. No. 4712, and
Presidential Decree No. 708 (PD 708) — Amending the Provisions Pertinent to the Grant of Reward Under Republic Act No. 4712 and Republic Act No. 4713, Entitled, "An Act Amending Certain Sections of the Tariff and Customs Code of the Philippines" and "An Act Amending Certain Sections of Commonwealth Act Numbered Four Hundred Sixty-Six as Amended, Otherwise Known as the National Internal Revenue Code", Respectively.
Presidential Decree No. 708 (PD 708) — Amending the Provisions Pertinent to the Grant of Reward Under Republic Act No. 4712 and Republic Act No. 4713, Entitled, "An Act Amending Certain Sections of the Tariff and Customs Code of the Philippines" and "An Act Amending Certain Sections of Commonwealth Act Numbered Four Hundred Sixty-Six as Amended, Otherwise Known as the National Internal Revenue Code", Respectively.
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Section 2
SEC. 2. All laws, acts, decrees, orders, and regulations inconsistent herewith are deemed repealed and/or modified accordingly.
Section 3
SEC. 3. This Decree shall take effect upon its approval. Done in the City of Manila, this 27th day of May, in the year of Our Lord, nineteen hundred and seventy-five. (Sgd.) FERDINAND E. MARCOS President Republic of the Philippines By the President: (Sgd.) ALEJANDRO MELCHOR Executive Secretary
Section 5
Section 5 of R.A. No. 4713, to the contrary notwithstanding, the amount to be paid to persons instrumental in the discovery and seizure of smuggled goods shall be limited to a cash reward equivalent to five (5%) per centum of the fair market value thereof.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
Continue your research
Browse all Philippine LawsEvery instrument by type and year, full text free to read section by sectionPhilippines legislationPhilippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearPhilippines: what this database coversWhich datasets are here, which official source they come from, and how current they arePhilippines overview