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PHILIPPINE LAWS, STATUTES & CODES

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EXECUTIVE ORDERS

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EXECUTIVE ORDER NO. 68

EXECUTIVE ORDER NO. 68 - IMPOSING AN ENTRANCE FEE AT OVER-THE-COUNTER STORES AND SHOPS OPERATED BY DUTY FREE PHILIPPINES

WHEREAS, by virtue of Executive Order No. 46, issued on September 4, 1986, the Department of Tourism, thru the Philippine Tourism Authority, established a duty and tax free merchandising system in the Philippines under the exclusive management the service facilities for tourists and to generate foreign exchange and revenue for the government; and  

WHEREAS, there is a need to generate additional revenue to finance the country’s economic recovery and development programs and projects.

NOW, THEREFORE, I, FIDEL V. RAMOS, President of the Republic of the Philippines, by virtue of the powers vested in me by law, do hereby direct the Philippine Tourism Authority, as follows:

Section 1. An entrance fee of Fifty Pesos (P50.00) per individual shall be imposed, effective 1 April 1993, on all non-passengers who enter over-the-counter stores and shops being operated by Duty Fee Philippines, such as the Fiesta Shopping Center in Parañaque, Metro Manila, the Cebu City store, and Paskuhan Village Outlet in San Fernando, Pampanga, subject to such exemptions as may be provided for under implementing rules and regulations promulgated jointly by the Department of Tourism and the Bureau of Customs.

Sec. 2. The proceeds from the entrance fee collected under Section 1 of this Executive Order shall accrue to the general fund of the National Government, and shall be remitted monthly to the National Treasury.

Sec. 3. This Executive Order shall take effect immediately.

DONE in the City of Manila, this 17th day of March, in the year of Our Lord, nineteen hundred and ninety-three.
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