ADMINISTRATIVE ORDER NO. 160, December 22, 1955

CREATING A TAX ADVISORY BOARD TO STUDY PROBLEMS OF TAXATION AND RECOMMEND APPROPRIATE SOLUTIONS

A Tax Advisory Board is hereby created to study the problems of taxation in the Philippines and recommend appropriate solutions. The Board shall be composed of the following:

Hon. Jaime Hernandez ...........................................................................	Chairman
Hon. Dominador Aytona ........................................................................	Member
Gov. Miguel Cuaderno ...........................................................................	Member
Mr. Silverio Blaquera .............................................................................	Member
Hon. Manuel P. Manahan ........................................................................	Member
Mr. Jose Arañas ...................................................................................	Member
Mr. Alfonso Calalang .............................................................................	Member
Dean Artemio M. Lobrin ........................................................................	Member

The present tax system of the Philippines and the attendant difficulties in its administration shall be carefully examined by the Tax Advisory Board with a view to recommending immediate reforms which would effect a more equitable distribution of the tax burdens, make the tax collecting machinery more efficient and effective, prevent tax evasion, and insure adequate revenues to finance expanding essential services and public improvements.

A special study of the existing tax rates shall be made with a view to correcting inequalities and revising antiquated laws so as to jibe with the principle of ability to pay, without, however, hampering the growth of agriculture, commerce and industry, or aggravating the difficulties in living conditions of the poor.

The Board is authorized to call upon any department, bureau, office, agency or instrumentality of the Government for such assistance or information as it may require in the performance of its functions.

It is desired that the Board shall meet immediately after Christmas and submit within two (2) weeks its report and recommendation so that the same may be made available to the committees of Congress concerned with finance and tax matters, for their consideration or implementation.

Done in the City of Manila, this 22nd day of December, in the year of Our Lord, nineteen hundred and fifty-five, and of the independence of the Philippines, the tenth.

(Sgd.) RAMON MAGSAYSAY

President of the Philippines

By the President:

(Sgd.) MARIANO YENKO, JR.

Assistant Executive Secretary