Preamble
WHEREAS, in the light of the experience of the Bureau of Internal Revenue in enforcing, the provisions of the National Internal Revenue Code, it is necessary to make further amendments in order to strengthen the enforcement powers of the said Bureau; WHEREAS, it is necessary to simplify compliance procedures and make it easy for taxpayers to comply with revenue laws; NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of the Philippines, by virtue of the powers vested in me by the Constitution do hereby decree and order: