Section 7
SEC. 7. Section six, Part D, Title VI, of the same Act is amended to read as follows: "SEC. 6. Exemption from taxation.— (a) All allowances, per diems, benefits, and the like received by officers and employees of the service in consideration of their service, except: their basic salaries, shall be exempt from the Philippine income tax. " (b) Any officer or employee returning from a regular assignment abroad for reassignment to the home office or who dies, resign or is retired from the service shall be exempt from the payment of all duties and taxes on his personal and household effects, including one motor car duly registered in his name: Provided, however, That this exemption shall apply only to the value of the motor and to the aggregate assessed value of said personal 2 household effects, the latter not to exceed fifty per centum of the total amount received by such officer or employee in salary and allowances during his latest assignment abroad but not to exceed four years: And provided, further, That this exemption shall not be availed of oftener than once every four years."