Granting Amnesty To Persons Who Are Required By Law To File Income Tax Returns But Had Failed To Do So, Subject To Certain Conditions
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Granting Amnesty To Persons Who Are Required By Law To File Income Tax Returns But Had Failed To Do So, Subject To Certain Conditions
Presidential Decree No. 213
June 16, 1973
Case Overview and Summary
Summary of Presidential Decree No. 213Granting Amnesty for Non-Filing of Income Tax Returns
- Any person required by law to file an income tax return but failed to do so can now voluntarily file the return and pay ₱10 for each year no return was filed. (Section 1)
- Covers the following categories of persons regardless of income: (Section 1)
- Government officials/employees or those with government contracts
- Professionals
- Registered owners or mortgagees of real property
- Registered owners or mortgagees of motor vehicles
- Registered owners or mortgagees of corporate shares/securities or partnership interests
- Persons who have traveled abroad (except children below 18 years old)
- Candidates for public office (except barrio officials and municipal councilors)
- Persons engaged in trade or commerce
- Any person liable to pay income tax who failed to file the return and pay the tax can now voluntarily file the return and pay 20% of the tax due plus ₱10 for each year no return was filed. (Section 2)
- Payments must be made in full upon filing the return(s) on or before October 31, 1973, to be entitled to the immunities under Presidential Decree No. 23, as amended. (Section 3)
- Excludes persons who availed of the amnesty under Presidential Decree No. 23 or No. 201. (Section 4)
- The Secretary of Finance shall promulgate the implementing rules and regulations upon the recommendation of the Commissioner of Internal Revenue. (Section 5)
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Granting Amnesty To Persons Who Are Required By Law To File Income Tax Returns But Had Failed To Do So, Subject To Certain Conditions
Presidential Decree No. 213
•June 16, 1973
MALACAÑANGM a n i l a
PRESIDENTIAL DECREE No. 213 June 16, 1973
GRANTING AMNESTY TO PERSONS WHO ARE REQUIRED BY LAW TO FILE INCOME TAX RETURNS BUT HAD FAILED TO DO SO, SUBJECT TO CERTAIN CONDITIONS
WHEREAS, the actual number of income tax filers for the calendar year 1972 is about one and a half million only as shown by the records of the Bureau of Internal Revenue;
WHEREAS, statistics on the number of wage earners, registered owners of real property, motor vehicles and shares of stock of corporations, professionals, persons who have travelled abroad as well as on taxable transactions indicate that the number of income tax filers for the calendary year 1972 should be about four million; and
WHEREAS, the difference between the estimated and the actual number of income tax filers is attributable to the lack of information on the requirement to file an income tax return especially as regards those cases where it is mandatory to file an income tax return even if no gross income was realized in the...
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