Preamble
WHEREAS, the Government recognizes the need to assist low-salaried employees to meet the increasing costs of living; and WHEREAS, the grant of special additional personal exemption will give relief to the low-salaried employees and will enhance the equity and the progressivity of the income tax system. NOW, THEREFORE, I, FERDINANND 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 the following: