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: