WHEREAS,
some owners/possessors of untaxed motor vehicles, for some reason or
another, failed to pay the second installment of the duty and tax due
on their motor vehicles on the deadline (March 31, 1973) set under
Presidential Decree No. 52;chanroblesvirtualawlibrary
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, do hereby
decree and order that:cralaw:red
1. Owners/possessors of the untaxed motor vehicles
who have not paid the second and last installment due on said motor
vehicles, as required under Presidential Decree No. 52, are hereby
given a grace period of up to, but not later than, July 31, 1973 within
which to pay the second installment thereon, plus a 4% surcharge on the
unpaid installment; chanroblesvirtualawlibrary
2. Failure to pay within the final grace period shall
subject the motor vehicles to outright forfeiture in favor of the
government with prejudice to refund of duty and tax previously paid;chanroblesvirtualawlibrary
3. After the duty and tax shall have been paid
pursuant to this Decree, the taxpayer shall be cleared of all criminal
responsibility by reason of the non-payment of the correct duty and tax
on such motor vehicles. chanroblesvirtualawlibrary
Done in the City of Manila,
this 25th day of June, in the year of Our Lord, nineteen hundred and
seventy-three.
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