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PRESIDENTIAL DECREE NO. 882
PRESIDENTIAL DECREE NO. 882 -
REGULATING THE TAX-FREE IMPORTATION OF GOVERNMENT AGENCIES INCLUDING
GOVERNMENT-OWNED OR CONTROLLED CORPORATIONS
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WHEREAS,
importations by certain government agencies, including government-owned
or controlled corporation, are exempt from the payment of customs
duties and compensating tax; and
WHEREAS, in order to reduce foreign exchange spending and to protect
domestic industries, it is necessary to restrict and regulate such
tax-free importation. chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by the Constitution, do hereby
decree and order the following:cralaw:red
Section 1. All importations of any government agency,
including government-owned or controlled corporations which are exempt
from the payment of customs duties and internal revenue taxes, shall be
subject to the prior approval of an Inter-Agency Committee which shall
insure compliance with the following conditions:cralaw:red
(a) That no such article of local manufacture are
available in sufficient quantity and comparable quality at reasonable
prices;chanroblesvirtualawlibrary
(b) That the articles to be imported are directly and
actually needed and will be used exclusively by the grantee of the
exemption for its operations and projects or in the conduct of its
functions; and
(c) The shipping documents covering the importation
are in the name of the grantee to whom the goods shall be delivered
directly by customs authorities.
Section 2. To carry out the purposes of this Decree,
an Inter-Agency Committee is hereby created which shall be composed of
the following officials or their representatives
Chairman — Secretary of Finance
Members — Secretary of Industry
Director General of the National Economic
and Development Authority
Governor of the Central Bank
Commissioner of Customs
Section 3. The Committee shall have the power to
regulate and control the tax-free importation of government agencies in
accordance with the conditions set promulgated to implement the
provisions of this Decree. Provided, however, That any government
agency or government-owned or controlled corporation, or any local
manufacturer or business firm adversely affected by any decision or
ruling of the Inter-Agency Committee may file an appeal with the Office
of the President within ten days from the date of notice thereof.
During the pendency of the appeal, the proposed importation shall be
suspended until the appeal has been finally decided, unless the
President directs otherwise.
Section 4. The tax-free imported articles shall not
be sold or otherwise disposed of without prior approval of the
Inter-Agency Committee. In case the government agency or
government-owned or controlled corporations sells or otherwise disposes
of the goods to a taxable government agency/corporation or private
person or entity, the transferee shall be considered the importer
thereof and shall be liable for the payment of the corresponding
customs duties and internal revenue taxes due thereon to be determined
in accordance with existing laws. For this purpose, the transferor
shall withhold the taxes and duties due and shall remit the same to the
Bureau of Customs within ten days after the sale or disposition has
been consummated.
Section 5. The Inter-Agency Committee shall
promulgate the necessary rules and regulations for the effective
implementation of the provisions of this Decree.
Section 6. Section 16 of the Republic Act No. 1161,
as amended; Section 8 of Republic Act No. 1370; Section 24(a) of
Republic Act No. 2067, as amended; Section 11 of Republic Act No. 2640;
Section 9 of Republic Act No. 3054; Section 12 of Republic Act No.
4071; Section 12 of Republic Act No. 4156; Section 12 of Republic Act
No. 4690; Section 12 of Republic Act No. 4850; Section 11 of Republic
Act No. 6042; Section 18 of Republic Act No. 6234, as amended; Section
13 of Republic Act No. 6395, as amended; Section 16 of Presidential
Decree No. 6-A; Section 21 of Presidential Decree No. 66, as amended;
Section 98 of Republic Act No. 3844, as amended by Presidential Decree
No. 251; Section 14 of Presidential Decree No. 269; Section 4 of
Presidential Decree No. 520; Section 10 of Presidential Decree No. 538;
Section 14 of Presidential Decree No. 570; Section 15 of Presidential
Decree No. 334, as amended by Presidential Decree No. 572; Section 3 of
Presidential Decree No. 604; Section 26 of Presidential Decree No. 625;
Section 6 of Presidential Decree No. 673; Section 13 of Presidential
Decree No. 681; Section 20 of Presidential Decree No. 690; Section 10
of Presidential Decree No. 696; Section 76 of Presidential Decree No.
198, as amended by Presidential Decree No. 768; Section 1(a) of
Presidential Decree No. 783; and all similar provisions of all general
and special laws and decrees are hereby amended accordingly. chanroblesvirtualawlibrary
Section 7. This Decree shall take effect immediately.
Done in the City of Manila,
this 30th day of January, in the year of Our Lord, Nineteen hundred and
seventy-six.
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