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PRESIDENTIAL DECREE NO. 213
PRESIDENTIAL DECREE NO. 213
- GRANTING AMNESTY TO PERSONS WHO ARE REQUIRED BY LAW TO FILE INCOME
TAX RETURNS BUT HAD FAILED TO DO SO, SUBJECT TO CERTAIN CONDITIONS
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WHEREAS,
the actual number of income tax filers for the calendar year 1972 is
about one and a half million only as shown by the records of the Bureau
of Internal Revenue;chanroblesvirtualawlibrary
WHEREAS, statistics on the number of wage earners, registered owners of
real property, motor vehicles and shares of stock of corporations,
professionals, persons who have traveled abroad as well as on taxable
transactions indicate that the number of income tax filers for the
calendar year 1972 should be about four million; and
WHEREAS, the difference between the estimated and the actual number of
income tax filers is attributable to the lack of information on the
requirement to file an income tax return especially as regards those
cases where it is mandatory to file an income tax return even if no
gross income was realized in the preceding year.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by the Constitution as
Commander-in-Chief of all 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, as amended, whereby I have
assumed direction of the operation of the entire Government, do hereby
decree, consistent with the declared policy of the Government to give
taxpayers a chance to reform and be a part of the New Society, that:cralaw:red
1. Any person who is not liable to pay an income tax
but is nevertheless required by law to file an income tax return as
enumerated below, and who failed to do so, may now voluntarily file the
return or returns and pay TEN PESOS for each year that no such return
was filed, to wit:cralaw:red
Every (1) Filipino citizen, whether residing in the Philippines or
abroad; or (2) resident alien, or (3) non-resident alien engaged in
trade or business in the Philippines, shall file an income tax return
if he falls under any of the following categories, regardless of
whether he derives any income or not for the taxable year if, during
that taxable year, he —chanroblesvirtualawlibrary
(1) Is an official or employee of the Government or
has a contract with the Government of the Republic of the Philippines,
or any of its agencies or instrumentalities, including
government-owned, or controlled corporations, regardless of the nature
of his appointment or duration of his employment;chanroblesvirtualawlibrary
(2) Is a professional;chanroblesvirtualawlibrary
(3) Is a registered or beneficial owner or mortgagee
of any real property;chanroblesvirtualawlibrary
(4) Is a registered or beneficial owner, or mortgagee
of any motor vehicle;chanroblesvirtualawlibrary
(5) Is a registered or beneficial owner, or mortgagee
of any share of stock or security of a corporation, or any interest in
a firm or partnership;chanroblesvirtualawlibrary
(6) Has traveled abroad, except children below
eighteen years of age;chanroblesvirtualawlibrary
(7) Has filed a certificate of candidacy for any
public office except barrio officials and municipal councilors;chanroblesvirtualawlibrary
(8) Is engaged in trade or commerce.
2. Any person liable to pay an income tax who failed
to file the corresponding income tax return and pay the tax due
thereon, may now voluntarily file the said return or return or returns
exempt from any liability or increments incident to the non-filing of
the return or non-payment of the tax due thereon, provided he pays TEN
PESOS for each year that no return was filed plus an amount equal to
twenty-per centum of the tax due on the return or returns voluntarily
filed. chanroblesvirtualawlibrary
3. The amount or amounts payable, as provided above,
must be paid in full upon filing of the income tax return or returns
which shall not be later than October 31, 1973, and such payment shall
entitle the person making the return to all the immunities provided in
Presidential Decree No. 23, as amended.
4. Persons who availed of the amnesty provided under
Presidential Decree No. 23, as amended, or those who availed or may
avail of the amnesty under Presidential Decree No. 201 are not subject
to this Decree.
5. The Secretary of Finance, upon the recommendation
of the Commissioner of Internal Revenue, shall promulgate the rules and
regulations to implement this Decree.
Done in the City of Manila,
this 16th day of June, in the year of Our Lord, nineteen hundred and
seventy-three.
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