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

Case Overview and Summary

Summary of Presidential Decree No. 922

Exemption 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)