AMENDING CERTAIN SECTIONS OF PRESIDENTIAL DECREE NOS. 1183 AND 1867

• Number: Presidential Decree No. 1935
• Sections: 8

Preamble

WHEREAS, the objectives of Government in imposing a travel

tax to discourage unnecessary foreign travel and encourage domestic tourism has

not been fully achieved; and

WHEREAS, there is an apparent need to pursue this objective

further particularly in the light of the present economic situation;

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the

Philippines, by virtue of the powers vested in me by the Constitution, do hereby

order and decree the further amendment of certain sections of Presidential

Decree No. 1183, as amended, as follows:

Section 1

SECTION 1. Section 1 of Presidential Decree No. 1183; as

amended, is hereby amended to read as follows:

"Section 1. There is hereby imposed, in lieu of the travel

taxes levied under Section three of Republic Act No. 1478, as amended, and

Section six 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 the equivalent in pesos of Two Hundred Dollars

(US$200.00) shall be imposed on passengers travelling under first class passage

and the peso equivalent of One Hundred Twenty Dollars (US$120.00) for those

travelling under economy class passage; Provided, however, that a

reduced rate of the peso equivalent of One Hundred Twenty-five Dollars

(US$125.00) for first class passage and the peso equivalent of Seventy-five

Dollars (US$75.00) for economy class passage shall be imposed on those

enumerated under Section 2-A of this Decree."

Section 2

SEC. 2. Section 2 of the Presidential Decree No. 1867 is

hereby amended to read as follows:

"Section 2. Proceeds to be realized from the additional tax

shall accrue entirely to the General Fund of the National Government;

Provided, however, that the Philippine Tourism Authority shall be

allowed to maintain its projected receipts for 1984 out of total travel tax

collections."

Section 3

SEC. 3. Section 2 of Presidential Decree No. 1183 as

amended, is hereby further amended to read as follows:

'"Section 2. The following shall be exempt from the payment

of the travel tax imposed under Section 1 of this Decree by securing a Travel

Tax Exemption Certificate from the Philippine Tourism Authority:

"(a) Foreign diplomatic and consular officials and members of their staff who

are duly accredited to the Republic of the Philippines including the immediate

members of their families and household domestics whose entry as such has been

authorized by the Philippine Government;

"b) Officials, consultants, experts and employees of the United Nations

Organization and of its agencies, and those exempted under existing laws,

treaties and international agreements;

"c) Personnel of multi-national companies with regional headquarters at, but

not engaged in business in the Philippines and their dependents if joining them

during the period of their assignment in the Philippines as certified to by the

Ministry of Trade and Industry;

"d) Crew members of ships and airplanes plying international routes who are

leaving the country to join their vessels or airplanes or to assume their

position therein;

"e) Filipino citizens who are permanent residents of foreign countries who

have stayed in the Philippines for a period of not more than one (1) year;

"f) Bona fide students who studies abroad have been approved by the NEDA

Scholarship Committee and foreign students whose studies in the country is

financed by their government or by an international organization;

"g) Infants who are two years old or less.

“h) United States military personnel and other United States nationals,

including their dependents in proper cases as indicated hereinbelow, who are

traveling on United States Government-owned or chartered transport facilities or

with fares expended out of United States Government funds, to wit:

“1) United States military personnel and their dependents;

“2) Filipinos in the United States Military Service and their dependents:

“3) Filipino employees of the United States Government traveling on United

States Government business;

“4) U.S. States Department visitor grantees traveling on United States

Government business and

‘5) Destitute American repatriates

“i) Persons whose travel is provided or funded by foreign

governments with which the Philippine Government maintains diplomatic

relations;

“j) Those authorized by the President of the Philippines for reasons of

national interest."

Section 4

SEC. 4. Section 2—A of the same decree is hereby further

amended to read as follows:

"Section 2—A. Unless otherwise exempted under Section 2 of the same Act, a

reduced rate of the peso equivalent of One Hundred Twenty-five Dollars (US$

125.00) for first class passage and the peso equivalent of Seventy-five Dollars

(US$ 75.00) for economy class passage shall be imposed on the following:

"a) Individuals who are twelve years old or below but over two years of

age;

"b) Those travelling under steerage class;

"c) Recipients of awards and grants from foreign governments, institutions

and organizations as certified to by the NEDA;

"d) Those authorized by the President of the Philippines for reasons of

national interest."

Section 5

SEC. 5. Section 2—B, as inserted by Batas Pambansa Blg. 38,

is hereby amended to read as follows:

"Section 2—B. Contract workers, their spouses and dependents

21 years of age or below, with approved employment contracts and duly certified

by the Ministry of Labor and Employment shall be subject to a rate of the peso

equivalent of Sixty Dollars (US$ 60.00) for first class passage and the peso

equivalent of Thirty-five Dollars (US$35.00) for economy class

passage."

Section 6

SEC. 6. All laws, decrees, orders and regulations or parts

thereof, which are inconsistent herewith, are hereby repealed or modified

accordingly.

Section 7

SEC. 7. This Decree shall take effect on August 15,1984.

Done in the City of Manila, this 11th of June in the Year of Our Lord,

Nineteen Hundred Eighty-Four.