Conditions for Immunity.
Section 2
SEC. 2. Conditions for Immunity. — The immunity granted under Section one of this Decree shall apply only under the following conditions: Such previously untaxed income and/or wealth must have been earned or realized in any of the years 1974 to 1980; The taxpayer must file an amnesty return on or before November 30, 1981, and fully pay the tax due thereon; The amnesty tax paid by the taxpayer under this Decree shall not be less than P1,000.00 per taxable year; The taxpayer must file a statement of assets, liabilities and net worth as of December 31, 1980, as required under Section 6 hereof.