Preamble
"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 P1,350 shall be imposed on passengers travelling under first class passage and P810 for those travelling under economy class passage: Provided, however, That a reduced rate of P540 for first class passage and P405 for economy class passage as provided for under Republic Act Nos. 1478 and 6141 shall be imposed on those enumerated under Section 2-A of this decree."