Preamble
WHEREAS, the amnesty granted under Presidential Decree No. 631, as amended, is the ultimate and final amnesty on untaxed income and/or wealth and, therefore, deserves serious and utmost consideration by all concerned; and WHEREAS, the government, consistent with its policy of persuasion and conciliation, desires to afford all taxpayers concerned the fullest opportunity possible to answer this last call for reformation and change in attitude and sense of values by voluntarily disclosing all untaxed income and/or wealth for the year 1973 and prior years. NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers in me vested by the Constitution, do hereby decree and order: