Presidential Decree No. 31 (PD 31) — Exempting Foreign Tourists and Travelers from the Payment of Hotel Room Tax for the Duration of Their Stay in the Philippines
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
To further promote the growth of tourism in the country, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution as Commander-in-Chief of all the Armed Forces of the Philippines, and pursuant to Proclamation No. 1081, dated September 21, 1972, and General Order No. 1, as amended, dated September 22, 1972, do hereby order and decree:
SECTION 1. Foreign tourists and travelers shall be exempt from the payment of any and all hotel room tax for the entire period of their stay in the country. "SEC. 2. This Decree shall take effect immediately. Done in the City of Manila, this 27th day of October, in the year of Our Lord, nineteen hundred and seventy-two. (Sgd.) FERDINAND E. MARCOS President Republic of the Philippines By the President: (Sgd.) ALEJANDRO MELCHOR Executive Secretary
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).