Presidential Decree No. 226 Re: Grace Period within which to Pay the Second Installment of the Tax Amnesty for Untaxed Motor Vehicles

July 20, 1973 REVENUE MEMORANDUM CIRCULAR NO. 39-73 TO : All Internal Revenue Officers and Employees and Others Concerned Quoted hereunder is Presidential Decree No. 226 granting a grace period within which to pay the second installment of the tax amnesty for untaxed Motor Vehicles prescribed under Presidential Decree No. 52: "MALACAANG Manila "PRESIDENTIAL DECREE NO. 226 "GRANTING A GRACE PERIOD WITHIN WHICH TO PAY THE SECOND INSTALLMENT OF THE TAX AMNESTY FOR UNTAXED MOTOR VEHICLES PRESCRIBED UNDER PRESIDENTIAL DECREE NO. 52 "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; "NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of the Philippines, by virtue of the powers in me vested 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: "1. Owners/possessors of 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; "2. Failure to pay within this 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; "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. "Done in the City of Manila, this 25th day of June in the year of our Lord, nineteen hundred and seventy-three. (SGD.) FERDINAND E. MARCOS "President "Republic of the Philippines" "By the President "(SGD.) ROBERTO V. REYES "Assistant Executive Secretary" MISAEL P. VERA Commissioner of Internal Revenue ANNEX Manila, July 3, 1973 Sir: I have the honor to enclose, for your information and appropriate action, a certified copy of Presidential Decree No. 226 dated June 25, 1973, entitled "GRANTING A GRACE PERIOD WITHIN WHICH TO PAY THE SECOND INSTALLMENT OF THE TAX AMNESTY FOR UNTAXED MOTOR VEHICLES PRESCRIBED UNDER PRESIDENTIAL DECREE NO. 52". It is understood that this Presidential Decree shall immediately be disseminated to all concerned. aisa dc Very truly yours, For the Executive Secretary: MELQUIADES T. DE LA CRUZ Presidential Records Officer Commissioner Misael Vera Bureau of Internal Revenue Manila