QuestionsQuestions (PRESIDENTIAL DECREE NO. 327)
To amend Presidential Decree No. 213 by extending the tax amnesty deadline for non-filers required by law to file income tax returns, extending the period up to November 30, 1973.
PD No. 327 amends Presidential Decree No. 213 dated June 16, 1973, specifically paragraph No. 3 of PD No. 213.
The period granting amnesty would end on October 31, 1973.
The income tax return(s) must be filed no later than November 30, 1973.
The amount or amounts payable, as provided in PD No. 213, must be paid in full upon filing of the income tax return(s).
It entitles the person making the return to all the immunities provided in Presidential Decree No. 23, as amended.
PD No. 327 expressly states that the required payment upon filing will entitle the returnee to all immunities provided in PD No. 23 (as amended).
To justify extending the amnesty period due to disruptions, financial difficulties among poorer sectors, and delays that could prevent non-filers from availing themselves by the original deadline.
It does not define the immunities; instead, it refers to the immunities provided in Presidential Decree No. 23, as amended.
Persons required by law to file income tax returns who failed to do so (i.e., non-filers).
It recognizes that some non-filers may not be able to comply before the October 31, 1973 deadline, hence it extends the period to November 30, 1973.
It indicates that the extension applies right away upon issuance, not after publication or after any later date.
It cites the President’s powers as Commander-in-Chief under the Constitution, and it further cites Proclamation No. 1081 (Sept. 21, 1972) and General Order No. 1 (Sept. 22, 1972), as amended.
It was issued on October 31, 1973, and signed in the City of Manila.
No. PD No. 327 requires filing no later than November 30, 1973; a filing on December 1, 1973 would generally fall outside the extended period.
No. The decree conditions entitlement to immunities on full payment upon filing.