Amending P.D. No. 23 As Amended
Presidential Decree No. 164, issued on March 30, 1973, amends Presidential Decree No. 23 regarding tax amnesty returns in the Philippines. It establishes that any government official or employee who inquires about a taxpayer’s tax amnesty return will be considered guilty of grave misconduct and subject to summary dismissal from service. This measure aims to protect the confidentiality of tax amnesty filings and prevent unauthorized inquiries by government personnel. The decree reflects a commitment to uphold the integrity of the tax amnesty program during the martial law period.
Law Information
- Reference Number
- Presidential Decree No. 164
- Date Enacted
- Category
- Presidential Issuances
- Subcategory
- Presidential Decrees
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
March 30, 1973
PRESIDENTIAL DECREE NO. 164
FURTHER AMENDING PRESIDENTIAL DECREE NO. 23, AS AMENDED
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, and General Order No. 1 dated September 22, 1972, do hereby decree and order the further amendment of Presidential Decree No. 23, as amended, so that the prohibition against inquiry into tax amnesty returns shall apply to all officials and employees of the Government, thus: cdt
Paragraph 3 of Presidential Decree No. 23, as amended, is further amended to read as follows:
xxx xxx xxx
"Any official or employee of the Government who would inquire, question, or attempt to inquire into the tax amnesty return filed by any taxpayer shall be guilty of grave misconduct for which he will be summarily dismissed from the service."
xxx xxx xxx
DONE in the City of Manila, this 30th day of March, in the year of Our Lord, Nineteen Hundred and Seventy-Three.
Cite This Law
Amending P.D. No. 23 As Amended, Presidential Decree No. 164, Mar 30, 1973 (Philippines)
Amending P.D. No. 23 As Amended, Presidential Decree No. 164 (Phil. 1973)
Related Laws
- Amending P.D. No. 1183 As AmendedPresidential Decree No. 1307 • Mar 2, 1978 • Presidential Issuances
- Amending P.D. No. 760 As AmendedPresidential Decree No. 1711 • Aug 15, 1980 • Presidential Issuances
- Amending P.D. No. 1843 As AmendedPresidential Decree No. 1844 • Apr 29, 1982 • Presidential Issuances
- Amending P.D. No. 564 As Amended (Revised Charter of the Philippine Tourism Authority)Presidential Decree No. 1400 • Jun 5, 1978 • Presidential Issuances
- Amending Paragraph 2 of P.D. No. 23 (s. 1972) As AmendedPresidential Decree No. 156 • Mar 16, 1973 • Presidential Issuances
- Amending Paragraphs 1 and 2 of P.D. No. 23 As AmendedPresidential Decree No. 161 • Mar 29, 1973 • Presidential Issuances
Browse More Presidential Issuances
Explore other laws in the Presidential Issuances category.
View All Presidential IssuancesNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law