MALACAÑANG 
Manila

PRESIDENTIAL DECREE No. 83

EXEMPTING FROM PAYMENT OF TAXES ON LOCAL PURCHASES OF COMMISSARY AND PX GOODS.

WHEREAS, pursuant to Proclamation No. 1081, dated September 21, 1972, martial law is in effect throughout the land;

WHEREAS, in order to extend further assistance to the Veterans of the Philippines in World War II, and their widows and orphans, as well as to the members of the Armed Forces of the Philippines (who are now carrying the greater part of the burden of suppressing the activities of groups of men actively engaged in a criminal conspiracy to seize political and state powers in the Philippines and of eradicating widespread lawlessness, anarchy, disorder and wanton destruction of lives and property) and their dependents, I ordered the Philippine Veterans Bank to set aside the sum of five million pesos (P5,000,000.00) in Letter of Instruction No. 31, October 23, 1972, as amended, for the operation and maintenance of a commissary and PX facilities for the aforementioned veterans, their widows and orphans, and the members of the Armed Forces of the Philippines and their dependents;

WHEREAS, to better realize the objectives of the aforestated Letter of Instructions and in order to render fuller meaning to said objectives, it is necessary that certain commodities which are to be sold by the commissary from local producers, manufacturers or suppliers be free of all taxes, duties and/or charges imposed by the Government;

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers in me vested by the Constitution as Commander-in-Chief of all the Armed Forces of the Philippines, and pursuant to the Letter of Instructions cited above, do hereby promulgate and decree as part of the law of the land that all purchases from local sources, manufacturers, suppliers and producers of commodities or items decided by the AFP Exchange and Commissary Service to be sold to persons entitled to commissary and PX privileges under Letter of Instructions No. 31, dated October 23, 1972, as amended, shall be free of all taxes, duties and other charges prescribed for similar commodities or items under existing revenue and other laws and regulations.

The Chief of Staff, AFP, with the approval of the Secretary of National Defense is authorized to promulgate rules and regulations to carry out the provisions of this decree.

Done in the City of Manila, this 20th day of December, in the year of Our Lord, nineteen hundred and seventy-two.

(Sgd.) FERDINAND E. MARCOS
President of the Philippines

By the President:

(Sgd.) ALEJANDRO MELCHOR
Executive Secretary

Source: Malacañang Records Office