SECTION 1. Section 1 of P.D. 1183, as amended is hereby
further amended to read as follows;
"SECTION 1. There is hereby imposed, in lieu of the travel
taxes levied under Section III of Republic Act No. 1478, as amended, and Section
VI of Republic Act No. 6141, a travel tax from : (a) all citizens of the
Philippines; (b) permanent resident aliens; and (c) non-immigrant aliens who
have stayed in the Philippines for more than one (1) year who are leaving: the
country, irrespective of the place of issuance of ticket and the form and place
of payment. A travel tax of P2,700.00 shall be imposed on passengers travelling
under first class passage and Pl,620.00 or those travelling under economy class
passage; Provided, however, That a reduced rate of P1,350.00 for first
class passage and P810.00 for economy class passage as provided for
under Republic Act Nos. 1478 and 6141 shall be imposed on those enumerated under