Extension of Tax Amnesty Deadline to Nov 30, 1973

Presidential Decree No. 327 is issued pursuant to Proclamation No. 1081 (September 21, 1972).
Presidential Decree No. 327 is also issued under General Order No. 1 (September 22, 1972), as amended.
Presidential Decree No. 327 amends Paragraph No. 3 of Presidential Decree No. 213 (June 16, 1973).
Presidential Decree No. 327 ties the amnesty’s effect to the immunities under Presidential Decree No. 23, as amended.

The decree recognizes that the amnesty period under Presidential Decree No. 213 would have ended on October 31, 1973.
The decree states that inclement weather, caused by three typhoons, disrupted operations and caused damage to public and private properties.
The decree states that the typhoons created unexpected financial difficulties among poorer sectors and delayed the campaign.
The decree recognizes that non-filers still desire to avail of the tax amnesty but may be unable to do so if the deadline is not extended.

Presidential Decree No. 327 amends Paragraph No. 3 of Presidential Decree No. 213 by changing the filing deadline.
The amnesty covers persons who are required by law to file income tax returns but failed to do so.
The income tax return or returns must be filed no later than November 30, 1973.
The return must be filed in order to qualify for the immunities provided under Presidential Decree No. 23, as amended.

The amount or amounts payable under Presidential Decree No. 213 must be paid in full upon filing of the income tax return or returns.
The filing and full payment must occur not later than November 30, 1973.
Payment upon timely filing entitles the person making the return to all the immunities provided in Presidential Decree No. 23, as amended.