Section 7Sec./Art. 7

Immunities and Privileges. Upon full compliance with the conditions of the tax amnesty, the taxpayer shall enjoy the following immunities and privileges:

1. The taxpayer shall be relieved of any civil, criminal or administrative liabilities arising from or incident to the availment of the tax amnesty herein granted, which are actionable under the National Internal Revenue Code, the Revised Penal Code, the Anti-graft and Corrupt Practices Act, the Revised Administrative Code, the Civil Service laws and regulations, laws and regulations on immigration and deportation, or any other applicable law; and

2. The taxpayer's tax amnesty declaration shall not be admissible in evidence in all proceedings before judicial, quasi-judicial or administrative bodies in which he is a defendant or respondent, and the same shall not be examined, inquired or looked into by any person, government official, bureau or office.