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PRESIDENTIAL DECREE NO. 164
PRESIDENTIAL DECREE NO. 164
- FURTHER AMENDING PRESIDENTIAL DECREE NO. 23, AS AMENDED
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I,
FERDINAND E. MARCOS, President of the Philippines, by virtue of
the powers in me vested by the Constitution as Commander-in-Chief
of the Armed Forces of the Philippines, and pursuant to
Proclamation No. 1081, dated September 21, 1972, and General
Order No. 1 dated September 22, 1972, do hereby decree and order
the further amendment of Presidential Decree No. 23, as amended,
so that the prohibition against inquiry into tax amnesty returns
shall apply to all officials and employees of the Government,
thus: chanroblesvirtualawlibrary
Paragraph 3 of Presidential Decree No. 23, as amended, is further
amended to read as follows:cralaw:red
xxx
xxx
xxx
"Any official or employee of the Government who would inquire,
question, or attempt to inquire into the tax amnesty return filed
by any taxpayer shall be guilty of grave misconduct for which he
will be summarily dismissed from the service."
xxx
xxx
xxx
Done in the City of
Manila, this 30th day of March, in the year of Our Lord, nineteen
hundred and seventy-three.
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