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PRESIDENTIAL DECREE NO. 1183
PRESIDENTIAL DECREE NO. 1183 -
AMENDING AND CONSOLIDATING THE PROVISIONS ON TRAVEL TAX OF REPUBLIC ACT
NO. 1478 AS AMENDED AND REPUBLIC ACT NO. 6141, PRESCRIBING THE MANNER
OF COLLECTION THEREOF, PROVIDING PENALTIES FOR VIOLATIONS THEREOF, AND
FOR OTHER PURPOSES
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chanroblesvirtualawlibrary
WHEREAS, it
is the policy of Government to lessen the restriction on foreign travel;chanroblesvirtualawlibrary
WHEREAS, in order to provide adequate funds for the Government
programs, simplify the collection of the tax, and minimize tax
avoidance, there is need to impose a Travel Tax in lieu of the taxes
now being imposed under Republic Act No. 1478, as amended and Republic
Act No. 6141;chanroblesvirtualawlibrary
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 following:cralaw:red
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
all citizens of the Philippines, permanent resident aliens and
non-immigrant aliens who have stayed in the Philippines for a period of
not less than one year. There shall be based on the fares on the trip
from the Philippines and the trip returning on going to the Philippines
as well as the fares paid in foreign country in continuation of the
trip from the Philippines and the trip returning or going to the
Philippines. The Secretary of Finance within sixty (60) days from the
approval hereof, shall prepare the Schedule of Travel Tax for the
approval of the President. The schedule of Travel Tax may be amended
from time to time by the Secretary of Finance which amendment shall
take effect upon approval by the President. The Travel tax under the
Schedule shall not exceed the equivalent of fifteen per cent (15%) of
the fare involved but in no case shall the tax be less than two
thousand pesos for those travelling under first class passage; one
thousand two hundred and fifty pesos for those travelling under economy
class passage and seven hundred and fifty pesos for all others;
provided, however, That subject to the provisions of Sec. 2 (i) and (k)
hereof, individuals who are twelve years old or below shall pay only
fifty per cent of the tax imposed therein. chanroblesvirtualawlibrary
Section 2. The following shall be exempt from the
payment of the travel tax imposed under section one of this Decree.
a) Officials and employees of the Philippine
Government or any of its departments, bureaus and instrumentalities
traveling on official business;chanroblesvirtualawlibrary
b) Persons whose fares are paid out of Philippine
Government funds;chanroblesvirtualawlibrary
c) Foreign diplomatic and consular officials and
members of their staff who are duly accredited to the Republic of the
Philippines including the immediate member of their families and
household domestics whose entry as such has been authorized by the
Philippine Government;chanroblesvirtualawlibrary
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;chanroblesvirtualawlibrary
e) Personnel of multi-national companies with
regional headquarters at, but not engaged in business in, the
Philippines;chanroblesvirtualawlibrary
f) Officials and employees of private companies
traveling on official business, duly certified as such by the company
under which he is employed and whose fare is paid out of the funds of
the company, if such company had already paid the amount of four
thousand pesos or more as travel tax for the previous travels of said
officials or employee during the calendar year; chanroblesvirtualawlibrary
g) Crew members of ships andrplanes plying
international routes who are leaving the country to join their vessels
orrplanes or to assume their position therein and those being
repatriated upon termination of their employment;chanroblesvirtualawlibrary
h) Filipino citizens who are permanent residents of
foreign countries who have stayed in the Philippines for a period of
less than one year and whose fares are either paid in the Philippines
in any of the acceptable foreign currencies or payable outside the
Philippines;chanroblesvirtualawlibrary
i) Bona-fide students whose studies abroad have been
approved by the NEDA Scholarship Committee;chanroblesvirtualawlibrary
j) Non-professional contract workers whose employment
contracts have been duly approved by the Department of Labor; their
spouses and dependents 21 years of age or below; and
k) Infants who are two years old or less.
Section 3. Persons traveling on non-revenue tickets
shall, unless otherwise exempted herein, pay the travel tax provided
for under section one hereof based on the classification of their
non-revenue tickets, exceptrline and shipping personnel traveling on
official company business; Provided, however, That for the purposes of
exemptions, discounted tickets and tickets with service fees shall not
be considered non-revenue tickets.
Section 4. The Travel Tax shall:cralaw:red
a) in the case of departing passengers be collected
by the carrier and/or travel agency issuing the ticket, which entity
shall remit its collections to the Bureau of the Treasury within the
first ten (10) days of every succeeding month;chanroblesvirtualawlibrary
b) in the case of arriving passengers be paid by the
passenger himself within thirty (30) days from the date of arrival,
based on fares paid in foreign country. chanroblesvirtualawlibrary
Section 5. Persons traveling must be able to
establish their capacity to pay the overall costs of the travel when
applying for a Tax Clearance.
Section 6. The Secretary of Finance and the Secretary
of Tourism shall promulgate rules and regulations to carry out the
provisions of this Decree and for the effective collection of the tax
imposed herein.
Section 7. Any person violating or causing another to
violate any provision of this Decree, or of the Rules and Regulations
issued pursuant thereto, or shall make any material misrepresentation
in connection therewith, shall upon conviction by a Court of competent
jurisdiction, suffer the penalty of imprisonment of not less than two
years but more than five years, or a fine of not less than two thousand
pesos but not more than ten thousand pesos, or both, at the discretion
of the court. In addition hereto, such violations shall ipso facto
constitute a valid ground for the revocation of all privileges, permits
and authorization granted to such person or entity by the Department of
Foreign Affairs, Department of Tourism, the Department of Trade, the
Board of Investments or other governmental agencies; Provided, however,
That if the offender is a corporation, firm, partnership or
association, the penalty shall be imposed upon the principal officer or
officers, as the case may be, of the corporation, firm or association,
and if such officer or officers is an alien, in addition to the
penalties herein prescribed, he or they shall be deported without
further proceedings on the part of the Commission on Immigration and
Deportation; Provided, finally, that if the offender is a public
official or employee, he shall, in addition to the penalties prescribed
herein, be dismissed from the services and suffer perpetual
disqualification to hold public office.
Section 8. The provisions on travel tax of Republic
Act No. 1478, as amended, and Republic Act No. 6141, and all other
acts, executive orders, administrative orders, proclamations, decrees,
rules and regulations or parts thereof inconsistent with any of the
provisions of this Decree are hereby repealed or modified accordingly.
Section 9. This Decree shall take effect immediately.
Done in the City of Manila,
this 21st day of August, in the year of Our Lord, nineteen hundred and
seventy-seven.
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