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
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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
Presidential Decree No. 226
June 25, 1973
Case Overview and Summary
Summary of Presidential Decree No. 226Grace Period for Paying Second Installment of Tax Amnesty for Untaxed Motor Vehicles
- Owners/possessors of untaxed motor vehicles who failed to pay the second installment of duty and tax due on March 31, 1973, as required under Presidential Decree No. 52, are given the following provisions:
• A grace period until July 31, 1973, to pay the second installment, plus a 4% surcharge on the unpaid installment. (Section 1)
• Failure to pay within the final grace period will subject the motor vehicles to outright forfeiture in favor of the government, with prejudice to refund of duty and tax previously paid. (Section 2)
• After paying the duty and tax pursuant to this Decree, the taxpayer shall be cleared of all criminal responsibility for non-payment of the correct duty and tax on such motor vehicles. (Section 3)
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Executive Issuances
Presidential Decrees
tax amnesty
untaxed motor vehicles
grace period
second installment
duty and tax
surcharge
forfeiture
criminal responsibility
Presidential Decree No. 52
July 31, 1973
March 31, 1973
4% surcharge
Law
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
Presidential Decree No. 226
•June 25, 1973
MALACAÑANGM a n i l a
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 Philippines, by virtue of the powers vested in me 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:
1. Owners/possessors of the 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...
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