Ostentatious Display of Wealth and Thoughtless Extravagance, Avoidance of

October 12, 1972 REVENUE MEMORANDUM CIRCULAR NO. 57-72 SUBJECT : Ostentatious Display of Wealth and Thoughtless Extravagance, Avoidance of TO : All Internal Revenue Officers and Others Concerned Quoted hereunder is General Order No. 15 of the President, dated October 5, 1972: "MALACAANG Manila "GENERAL ORDER NO . 15 "WHEREAS, one of the objectives for the issuance of Proclamation No. 1081 dated September 21, 1972, placing the entire country under martial law, is to effect social, economic and political reforms, and thus bring about the transformation of a new society in our country, one infused with a profound sense of discipline, and social conscience; "WHEREAS, every citizen and resident of the Philippines should participate in bringing about a new and reformed society in our country; "WHEREAS, every effort to save and economize on the nation's already scarce resources should be exerted; "WHEREAS, among others, Article 25 of the Civil Code of the Philippines (Rep. Act No. 386) enjoins against thoughtless extravagance in expenses for pleasure or display during a period of emergency; "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 and General Order No. 1 both dated September 22, 1972, do hereby call upon every resident and citizen of the Philippines, including all elective local officials from provincial governors and city mayors down to barrio captains and councilmen, to avoid and prevent, as the case may be, ostentatious display of wealth and extravagance, including lavish town fiestas or social gatherings. To this end, they are directed to limit town fiestas and other local festivities to one day, which should be as simple and economical as possible. "All concerned, particularly the local executives aforementioned, are enjoined to comply with and to enforce this Order. "Done in the City of Manila, this 5th day of October, in the year of Our Lord, nineteen hundred and seventy-two. "(SGD.) FERDINAND E. MARCOS President Republic of the Philippines "By the President: (SGD.) ROBERTO V. REYES Acting Executive Secretary" In the formation of the New Society, he stressed the great need for the infusion of profound sense of discipline and social conscience. Under Office Circular No. V-40, dated June 6, 1950, reiterated in Office Circular No. V-188, dated October 3, 1961, and again in Department Memorandum Circular No. 27-70, calling attention to the expressed desire of the President to improve the public image of the Bureaus of Customs and Internal Revenue, we have reiterated time and again the avoidance of ostentatious display of wealth and extravagance. More than any government group, because of the sensitivity of our positions, there is a much greater need to avoid the display of wealth and extravagance, especially so if it is disproportionate to our income. In and outside our homes, we should behave in the manner demanded by the new society. In our wearing apparel, means of transportation, homes, holding parties and in our daily lives, let us set example of disciplined citizens of a New Society. Likewise, you are reminded that, as per Memorandum Order No. 24 of the Secretary of Finance contained in Revenue Office Circular No. V-26, issued as early as March 2, 1949, reiterated in a series of Office Circulars the following year, officers and employees of the Department of Finance were prohibited from going to gambling places. These gambling places and amusement places were specified in Department Order No. 4, dated March 1, 1960 as Jai-Alai, horse race tracks, or places where horse races are held, cockpits, casinos and other gambling places; night clubs, day clubs, cabarets, bars and other similar amusement places. This was reiterated in Revenue Memorandum Circulars Nos. 42-67 and 15-68, dated September 27, 1967 and March 8, 1968, respectively. This has been a prohibition of the Bureau for a long time. Your attention is called to the provisions of Art. 25 of the Civil Code of the Philippines, which enjoins against thoughtless extravagance in expenses for pleasure or display during the period of emergency. All employees of the Bureau of Internal Revenue are strictly enjoined to follow the aforementioned General Order No. 15 of the President. Violations thereof will be a ground for summary dismissal from the service during this period of national emergency. cdt MISAEL P. VERA Commissioner of Internal Revenue