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BP 38 Section 2

Section 2

SEC. 2. Section 2 of Presidential Decree No. 1183, as amended, is hereby further amended to read as follows: "SEC. 2, The following are exempted from the payment of travel tax imposed herein: "a) Officials and employees of the Philippine Government or any of its ministries, bureaus, and instrumentalities travelling on official business; "b) Persons whose fares are paid out of Philippine Government funds; "c) 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; "d) Officials, consultants, experts and employees of the United Nations Organization and of its agencies, and those exempted under existing laws, treaties and international agreements; "e) Personnel of multinational 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; "f) Crew members of ships and airplanes plying international routes who are leaving the country to join their vessels or airplanes or to assume their positions therein; "g) 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; "h) Bona fide students whose studies have been approved by the NEDA Scholarship Committee and foreign students enrolled in the Philippines and their dependents; "i) Infants who are two years old or less; "j) Scientists and experts of any nationality invited by the Philippine Government in the interest of science and technology; "k) Destitutes certified to by the Ministry of Social Services and Development as such needing medical treatment not available in the Philippines as certified to by the Ministry of Health, and whose fares are paid for by private individuals, charitable institutions and organizations; "l) United States military personnel and other United States nationals, including their dependents in proper cases as indicated herein below, who are travelling 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 travelling on United States Government business; "4) U.S. State Department visitor-grantees travelling on United States Government business; and "5) Destitute American repatriates. "m) Persons whose travel is provided or funded by foreign governments with which the Philippine Government maintains diplomatic relations; "n) Those authorized by the President of the Philippines for reasons of national interest."

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Other provisions in BP 38

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationBP 38 Section 2 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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