Section 2
SEC. 2. Provisions of Sections 184, 184-A, 185-B, 186, 186-A, and 186-B of the National Internal Revenue Code, as amended, to the contrary notwithstanding, Overseas Filipinos as herein defined who are coming to settle permanently in the Philippines may purchase locally manufactured vehicles, household appliances, professional instruments and other tools of trade, occupation or employment, free of internal revenue taxes: Provided, That Such items are purchased from authorized dealers and are brand new; In the case of vehicles, that the same are registered under the Progressive Car Manufacturing Program; In the case of household appliances, professional instruments and other tools of trade, occupation or employment, that the same are locally manufactured and/or assembled; That the purchases are made locally and in United States currency; That the purchases are made within a period of six (6) months from date of arrival.