PROVIDING FOR THE FILING OF AMNESTY TAX RETURNS UNDER PRESIDENTIAL DECREE NO. 23, AS AMENDED, BEYOND APRIL 2, 1973, UNDER CERTAIN CONDITIONS[]

WHEREAS, although there has been a heavy turnout of filers
of amnesty tax returns under Presidential Decree No. 23, as amended,
there is still a big number of persons who have not been able to avail
themselves of the amnesty due to the following reasons:

a. The impossibility of availing oneself of the amnesty due
to fortuitous events such as unstable peace and order conditions in
certain areas, especially in the provinces of Zamboanga del Norte,
Zamboanga del Sur, Lanao del Norte, Lanao del Sur, North Cotabato, South
Cotabato and Isabela, and in the cities of Basilan, Zamboanga,
Pagadian, Dipolog, Cotabato, General Santos, Iligan and Marawi.

b. The inability of Filipinos residing abroad to avail
themselves of the amnesty due to reasons and causes beyond their
control.

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the
Philippines, by virtue of the powers in me vested by the Constitution as
Commander-in-Chief of all the Armed Forces of die Philippines, and
pursuant to Proclamation No. 1081, dated September 21, 1972, and General
Order No. 1, dated September 22, 1972, as amended, and in order to give
such persons the last chance to avail themselves of the amnesty
provided for under Presidential Decree No. 23, as amended, do hereby
decree:

1. That persons, natural or juridical, who may because of the
   reasons hereinabove cited have failed to file their amnesty tax returns
   under Presidential Decree No. 23, as amended, and who wish to avail
   themselves of the amnesty may be allowed to file their amnesty tax
   returns under Presidential Decree No. 23, as amended, provided that such
   filing be done on or before May 31, 1973.
2. That the tax to be collected on the return to be filed
   under Presidential Decree No. 23, as amended, shall be 10 percent of the
   declared untaxed income and/or wealth, and shall be payable at the time
   of filing the return. If the amount of the tax is more than P10,000.00,
   it may be paid in installments according to the schedule provided for
   in Presidential Decree No. 161, except that in every case, the first
   installment must be paid upon filing of the return but not later than
   May 31, 1973.
3. A taxpayer availing himself of this amnesty after April
   16, 1973, who had already filed his return for 1972 may avail himself of
   the amnesty under Presidential Decree No. 157 by filing with his
   amnesty tax return under this Decree a copy of his return for 1972 or an
   amended return, if he desires to amend the return already filed. If the
   taxpayer had not yet filed his return for 1972 for the same reasons
   mentioned above, he may also avail himself of the amnesty under
   Presidential Decree No. 157 by filing simultaneously with his amnesty
   tax return under this Decree his return for 1972.
4. The Secretary of Finance, upon recommendation of the
   Commissioner of Internal Revenue, shall issue the necessary rules and
   regulations to implement this Decree. 5. This Decree shall take
   effect immediately.

Done in the City of Manila, this 12th day of April, in the year of
Our Lord, nineteen hundred and seventy-three.