Presidential Decree No. 789 (PD 789) — Authorizing the Exemption of the International Development Research Centre (Idrc) and Its Foreign Personnel Staff Members from the Payment of Taxes, Duties and Other Fees.
WHEREAS, the International Development Research Centre, a
corporation established by Act of the Canadian Parliament, and engaged
in a program of research designed to assist in propelling the economic
advancement of developing regions wishes to undertake research programs
in the Philippines;
WHEREAS, the extension of the International Development
Research Centre activities to the Philippines will enhance production
and accelerate growth of the country's economy consistent with its
existing policy;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the
Philippines, by virtue of the powers in me vested by the Constitution,
do hereby order and decree that:
SECTION 1. The International Development Research Centre
shall be exempt from the payment of national or local taxes, and import
duties.
SEC. 2. Personal effects and household goods brought in or
imported for the personal and/or family use of the foreign personnel
whose services are paid from the funds of or granted by the
International Development Research Centre except motor vehicles, water
or aircraft, shall be exempt from import duties and taxes: Provided,
however, That in case such articles are subsequently conveyed or
transferred to other parties, the corresponding taxes and duties shall
be collected thereon at double the rate provided under existing laws and
payable by the transferor.
SEC. 3. Equipment, motor vehicles and other goods financed
from funds of the International Development Research Centre and imported
for use on projects financed by the International Development Centre
shall likewise be exempt from import duties and taxes.
SEC. 4. Non-Filipino citizens or non-resident aliens serving
on the staff of the International Development Research Centre shall be
exempted from the payment of income tax or social security contributions
on salaries, stipends or other income in dollars derived solely and by
reason of their services with said Centre in the Philippines.
SEC. 5. The Secretary of Finance shall promulgate the
necessary rules and regulations for the effective implementation of this
Decree.
SEC. 6. All laws, decrees, orders, rules and regulations
inconsistent herewith are hereby repealed or modified accordingly.
SEC. 7. This Decree shall take effect upon approval.
Done in the City of Manila, this 30th day of August in the year of
Our Lord, nineteen hundred and seventy-five.
(Sgd.)
FERDINAND E. MARCOS
President
Republic of the Philippines
By the President:
(Sgd.)
ROBERTO V. REYES
Acting Executive Secretary
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
