Section 17
SEC. 17. Section two hundred and twenty-eight of Commonwealth Act Number Four hundred and sixty-six is hereby amended to read as follows: "SEC. 228. Stamp tax on passage tickets.—On each passage ticket, whether a single fare or return ticket, or any receipt for money paid for the passage of a person on any vessel or other means of transportation other than a vessel or other means of transportation belonging to the Government of the Republic of the Philippines from any port or place in the Philippines to any port or place in any foreign country, there shall be collected a documentary stamp tax at the following rates: "(a) If said passage costs not more than sixty pesos, five pesos. "(b) If said passage costs more than sixty pesos and not more than one hundred twenty pesos, eight pesos. "(c) If said passage costs more than one hundred and twenty pesos and not more than two hundred and fifty pesos, ten pesos. "(d) If said passage costs more than two hundred and fifty pesos and not more than five hundred pesos, fifteen pesos. "(e) If said passage costs more than five hundred pesos, twenty-five pesos."