Section 14
SEC. 14. Section sixteen of the same Act is further amended to read as follows: "SEC. 16. Exemption from tax, legal process and lien—All laws to the contrary notwithstanding, the SSS and all its assets and properties, all contributions collected and all accruals thereto and income or investment earnings therefrom as well as all supplies, equipment, papers or documents which may be required in connection with the operation or execution of this Act shall be exempt from any tax, assessment, fee, charge, or customs or import duty; and all benefit payments made by the SSS shall likewise be exempt from all kinds of taxes, fees or charges, and shall not be liable to attachment, garnishment, levy or seizure by or under any legal or equitable process whatsoever, either before or after receipt by the person or persons entitled thereto, except to pay any debt of the covered employee to the SSS. No tax measure hereafter enacted shall apply to the SSS, unless it expressly revokes the declared policy of the state in Section 2 hereof granting tax-exemption to the SSS. Any tax assessment against, and still unpaid by the SSS shall be null and void."