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, as amended, and General Order No. 1, dated
September 22, 1972, as amended, do hereby amend Sections 1, 2, and 3 of
Presidential Decree No. 138 dated March 2, 1973, as amended by
Presidential Decree No. 172 dated April 10, 1973, and by Presidential
Decree No. 178 dated April 23, 1973, to read as follows: chanroblesvirtualawlibrary
Section 1. The provision of Sec. 105 of Presidential
Decree No. 34, dated October 27, 1972, to the contrary notwithstanding,
any officer or employee of the Department of Foreign Affairs, including
any attaché, civil or military, or member of his staff assigned
to a Philippine diplomatic mission abroad by his Department or any
similar officer or employee or any personnel of the Reparations Mission
in Tokyo, who is returning from a regular assignment abroad for
reassignment to his Home Office, or who dies, resigns, or is retired
from the service, after the approval of this Decree, shall be exempt
from the payment of all duties and taxes on his personal and household
effects, including one motor car which must have been ordered or
purchased prior to the receipt by the mission or consulate of his order
of recall, and which must be registered in his name: Provided, however,
That his exemption shall apply only to the value of the motorcar and to
the aggregate assessed value of said personal and household effects,
the latter not to exceed thirty per centum (30%) 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: Provided,
further, That this exemption shall not be availed of oftener than once
every four years: And Provided, finally, That the officer or employee
concerned must have served abroad for not less than two
years. chanroblesvirtualawlibrary
Section 2. The Secretary of Foreign Affairs shall, in
consultation with the Secretary of Finance, issue regulations necessary
for the effective implementation of this Decree, as well as requisite
regulations to prevent the abuse of the privilege provided for in this
Decree.
Section 3. This Decree takes effect immediately.
Done in the City of Manila,
this 25th day of September, in the year of Our Lord, nineteen hundred
and seventy-three.
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