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LETTER OF INSTRUCTIONS
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LETTER OF INSTRUCTIONS NO. 65
TO
: All Heads of Departments, Bureaus, Agencies and
Instrumentalities of the Government; and
others Concerned.
Pursuant to Proclamation No. 1081, dated September 21, 1972, and
General Order No. 1, dated September 22, 1972, in order to fully
implement the declared policy of the Government enunciated in
Presidential Decree No. 23, dated October 16, 1972, as amended by
Presidential Decree No. 67, dated November 24, 1972, granting a tax
amnesty on previously untaxed income and/or wealth, you are hereby
directed to comply strictly with the following guidelines:
I
— After the tax imposed under Presidential Decree No. 23, as amended,
shall have been paid, the following shall be observed:
1.
The confidential nature of the taxpayer's
declaration made pursuant to the said Decree and the payment made
thereon, shall forever be held inviolate and no government official,
bureau or office may thereafter require the declarant disclose any
information relative thereto in any form or manner whatsoever;
2. "The
taxpayer shall not be subject to any
investigation, whether civil, criminal or administrative insofar as
such previously untaxed wealth and/or income is concerned and shall not
be used as evidence against, or to the prejudice of, the declarant in
any proceeding before any court of law or body, whether judicial,
quasi-judicial or administrative in which he is a defendant or
respondent, and such declaration shall not be examined, inquired or
looked into by any person, government official, bureau or office."
(P.D. No. 23); and,
3. "It shall
be unlawful for any official or employee
having knowledge of such declaration to disclose to any person any
information relative to such declaration and any violation hereof shall
subject the offender to an imprisonment of not more than two (2)
years." (P.D. No. 23).
II — After the period granted under this tax amnesty shall have lapsed, it is hereby directed that:
1.
The Secretary of Finance, thru the Commissioner of
Internal Revenue, shall utilize the entire tax enforcement machinery of
the government in ferreting out persons who failed to voluntarily
disclose any previously untaxed income and/or wealth; and
2. Apply upon
such persons the full force of the law,
including, if necessary, their arrest and detention.
Done in the City of Manila, this 16th day of March, in the year of Our Lord, nineteen hundred and seventy-three.
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