Section 81. Exemption from Taxation. —

All allowances, per diems, benefits, and the like received by officers and employees of the Service in consideration of their service while on assignment abroad, except their basic salaries, shall be exempt from the Philippine income tax.

Any officer or employee returning from a regular assignment abroad for reassignment to the home office or who dies, resigns, or is retired from the Service shall be exempt from the payment of all duties and taxes on his personal and household effects, including one (1) used motor car duly registered in his name for at least six (6) months: Provided, however, That the exemption shall apply only to the value of motor car and to the aggregate assessed value of said personal and household effects, the latter not to exceed fifty percent (50%) of the total amount received by such officer or employee in salary and allowances during his latest assignment abroad but not to exceed four (4) years: Provided, further, That this exception shall not be availed of more often than once every four (4) years.