Further Amending Presidential Decree No. 138, As Amended By Presidential Decree No. 172 DatedApril 10, 1973, Presidential Decree No. 178 DatedApril 23, 1973 And Presidential Decree No. 301
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Further Amending Presidential Decree No. 138, As Amended By Presidential Decree No. 172 DatedApril 10, 1973, Presidential Decree No. 178 DatedApril 23, 1973 And Presidential Decree No. 301
Presidential Decree No. 922
April 14, 1976
Case Overview and Summary
Summary of Presidential Decree No. 922Exemption from Payment of Duties and Taxes on Personal and Household Effects
- Any officer or employee of the Department of Foreign Affairs, including attaches, civil or military, or members of their staff assigned to a Philippine Diplomatic mission abroad, or any similar officer or employee assigned to a Philippine Consular Office abroad, or any personnel of the Reparations Mission in Tokyo, or AFP military personnel detailed with SEATO or any AFP military personnel accorded assimilated diplomatic rank on duty abroad, shall be exempt from the payment of all duties and taxes on their personal and household effects, including one motor car, upon returning from a regular assignment abroad for reassignment to their Home Office, or upon death, resignation, or retirement from service. (Section 1)
- The exemption applies to the value of the motor car and the aggregate assessed value of the personal and household effects, not exceeding 30% of the total amount received by the officer or employee in salary and allowances during their latest assignment abroad, but not exceeding four years. (Section 1)
- The exemption can only be availed of once every four years. (Section 1)
- The officer or employee must have served abroad for not less than two years to be eligible for the exemption. (Section 1)
- The motor car must have been ordered or purchased prior to the receipt by the mission or consulate of the order of recall, and must be registered in the name of the officer or employee. (Section 1)
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Executive Issuances
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exemption
duties
taxes
personal effects
household effects
motor car
Department of Foreign Affairs
diplomatic mission
consular office
Reparations Mission in Tokyo
AFP military personnel
SEATO
assimilated diplomatic rank
salary and allowances
four years
two years
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Further Amending Presidential Decree No. 138, As Amended By Presidential Decree No. 172 DatedApril 10, 1973, Presidential Decree No. 178 DatedApril 23, 1973 And Presidential Decree No. 301
Presidential Decree No. 922
•April 14, 1976
MALACAÑANGM a n i l a
PRESIDENTIAL DECREE No. 922 April 14, 1976
FURTHER AMENDING PRESIDENTIAL DECREE NO. 138, AS AMENDED BY PRESIDENTIAL DECREE NO. 172 DATED APRIL 10, 1973, PRESIDENTIAL DECREE NO. 178 DATED APRIL 23, 1973 AND PRESIDENTIAL DECREE NO. 301 DATED SEPTEMBER 25, 1973
I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution as Commander in Chief of the Armed Forces of the Philippines and pursuant to Proclamation No. 1081, dated September 21, 1972, as amended, do hereby further amend Section 1 of Presidential Decree No. 138, dated March 2, 1973, as amended by Presidential Decree No. 172 dated April 10, 1973, and by Presidential Decree No. 178 dated April 23, 1973, and further amended by Presidential Decree No. 301 dated September 25, 1973, to reads as follows:
Section 1. The provision of Sec. 105 of Presidential Decree No. 34, dated October 27, 1972, to the contrary notwithstanding, any officer or employee of the Department of Foreign Affairs, including any attache, civil...
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