Kalayaan (Independence) Issue
14 November 1943
Single-bar postage due stamp unnecessarily affixed at the back of a kalayaan first day set on a locally printed military card.
Flood Relief Semi-Postal
Surcharged on Regular Issue of 1943
8 December 1943
Postal regulations prohibit overlapping of stamps on mail to prevent reuse of already cancelled stamps.

The surtax was for the purpose of raising funds for the relief of flood victims of a destructive typhoon which struck Luzon in November 1943.