[ PRESIDENTIAL DECREE NO. 226, June 25, 1973 ]
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:
- 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;
- Failure to pay within this final grace period shall subject the motor
vehicles to outright forefeiture in favor of the Government with prejudice to
refund of duty and tax previously paid;
- 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
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.
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(Sgd.) FERDINAND E. MARCOS President
Republic of the Philippines |
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By the President: |
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(Sgd.) ROBERTO V. REYES |
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Assistant Executive Secretary
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