SECTION 1. The provision of Sec. 105 of Presidential Decree
No. 34, dated October 27, 1972, to the contrary notwithstanding, any
officer or employee of the Department of Foreign Affairs, including any
attache, civil or military, or member of his staff assigned to a
Philippine Diplomatic mission abroad by his Department or any similar
officer or employee assigned to a Philippine Consular Office abroad, or
any personnel of the Reparations Mission in Tokyo, or AFP military
personnel detailed with SEATO or any AFP military personnel accorded
assimilated diplomatic rank on duty abroad who is returning from a
regular assignment abroad for reassignment to his Home Office, or who
dies, resigns, or is retired from the service, after the approval of
this Decree, shall be exempt from the payment of all duties and taxes on
his personal and household effects, including one motor car which must
have been ordered or purchased prior to the receipt by the mission or
consulate of his order of recall, and which must be registered in his
name: Provided, however, That this exemption shall apply only to the
value of the motor car and to the aggregate assessed value of said
personal and household effects the latter not to exceed thirty per
centum (30%) of the total amount received by such officer or employee in
salary and allowances during his latest assignment abroad but not to
exceed four years: Provided, further, That this exemption shall not be
availed of oftener than once every four years: And, Provided, finally,
That the officer or employee concerned must have served abroad for not
less than two years.
Done in the City of Manila, this 14th day of April, in the year
Our Lord, nineteen hundred and seventy-six.
(Sgd.)
FERDINAND E. MARCOS
President
Republic of the Philippines
By the President:
(Sgd.)
JACOBO C. CLAVE
Presidential Executive Assistant
