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PRESIDENTIAL DECREE NO. 1205
PRESIDENTIAL DECREE NO. 1205
- FURTHER AMENDING PRESIDENTIAL DECREE NO. 1183 ENTITLED "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 VIOLATION THEREOF, AND FOR OTHER
PURPOSES"
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chanroblesvirtualawlibrary
WHEREAS, it
is the policy of the Government to remove the unnecessary barriers to
travel and simplify travel regulations;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 amendment of Presidential Decree No. 1183 as
follows: chanroblesvirtualawlibrary
Section 1. Section 1 of PD 1183 is hereby amended to
read as follows:cralaw:red
"Sec. 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:
(a) all citizens of the Philippines; (b) permanent resident aliens; and
(c) non-immigrant aliens who have stayed in the Philippines for more
than one (1) year who are leaving the country, irrespective of the
place of issuance of ticket and the form and place of payment. A travel
tax of P1,000 shall be imposed on passengers travelling under first
class passage and P600 for those travelling under economy class
passage: Provided, however, That a reduced rate of P400 for first class
passage and P300 for economy class passage as provided for under
Republic Act Nos. 1478 and 6141 shall be imposed on those enumerated
under Sec. 2-A of this Decree.
"The above rates may be amended from time to time upon recommendation
of the Secretary of Tourism, to take effect upon approval by the
President." chanroblesvirtualawlibrary
Section 2. Section 2 is hereby amended to read as
follows:cralaw:red
"Sec. 2. The following shall be exempted from the
payment of the travel tax imposed under Section one of this Decree by
securing a Travel Tax Exemption Certificate from the Philippine Tourism
Authority:cralaw:red
"a) Officials and employees of the Philippine
Government or any of its departments, bureaus, and instrumentalities
travelling 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 members 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 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 Department
of Trade; chanroblesvirtualawlibrary
"f) Crew members of ships andrplanes plying
international routes who are leaving the country to join their vessels
orrplanes or to assume their positions therein;chanroblesvirtualawlibrary
"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;chanroblesvirtualawlibrary
"h) Bona-fide students whose studies have been
approved by the NEDA Scholarship Committee and foreign students whose
studies in the country is financed by their government or by an
international organization;chanroblesvirtualawlibrary
"i) Infants who are two years old or less;chanroblesvirtualawlibrary
"j) Scientists and experts of any nationality invited
by the Philippine Government in the interest of science and technology;chanroblesvirtualawlibrary
"k) Destitutes certified to by the Department of
Social Services & Development as such needing medical treatment not
available in the Philippines as certified to by the Department of
Health, and whose fares are paid for by private individuals, charitable
institutions and organizations;chanroblesvirtualawlibrary
"l) Those authorized by the President of the
Philippines for reasons of national interest.
Section 3. A new Section, referred to as Section 2-A
is hereby inserted to read as follows:cralaw:red
"Sec. 2-A. Unless otherwise exempted under Sec. 2
above, a reduced rate of P400 for first class passage and P300 for
economy class passage shall be imposed on the following: chanroblesvirtualawlibrary
a) Contract workers, their spouses and dependents 21
years of age or below, with approved employment contracts and duly
certified by the Department of Labor;chanroblesvirtualawlibrary
b) Filipino journalists duly accredited by the
Secretary of Public Information whose travel is in pursuit of
journalistic assignments, as certified by the editors;chanroblesvirtualawlibrary
c) Officials and employees of government-owned and
controlled corporations travelling on official business;chanroblesvirtualawlibrary
d) Members of government-organized economic, trade,
tourism and cultural missions and/or exhibits as certified to by the
Department concerned;chanroblesvirtualawlibrary
e) Individuals who are twelve years old or below but
over 2 years of age;chanroblesvirtualawlibrary
f) Persons travelling for the first time as emigrants
and possessing valid emigrant visas;chanroblesvirtualawlibrary
g) Those travelling under steerage class;chanroblesvirtualawlibrary
h) Officials and employees of travel operators,rline
and shipping companies travelling on non-revenue tickets, discounted
tickets and tickets with service fees as part of their employment
contracts;chanroblesvirtualawlibrary
i) Spouses and dependents ofrline and shipping
personnel travelling on non-revenue tickets as part of their spouses'
employment contracts; chanroblesvirtualawlibrary
j) Recipients of awards and grants from foreign
governments, institutions and organizations as certified to by the NEDA;chanroblesvirtualawlibrary
k) Those authorized by the President of the
Philippines for reasons of national interest.
Section 4. Section 3 is hereby amended to read as
follows:cralaw:red
"Sec. 3. Persons travelling 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, except officials of travel operators,rline and
shipping companies travelling on official company business: "Provided,
however, That for the purposes of exemption, discounted tickets and
tickets with service fees shall not be considered non-revenue tickets."
Section 5. Section 4 is hereby amended to read as
follows:cralaw:red
"Sec. 4. The travel tax shall be collected by the
carriers or their agents issuing the tickets and the carriers shall
remit their collections to the Philippine Tourism Authority.
"In case of travels wherein no passenger tickets are issued or in the
case of chartered flights and shipping agreements the charterer shall
collect travel taxes due and shall remit the same to the carrier who
shall be responsible for the remittance thereof to the Philippine
Tourism Authority: Provided, however, That in cases of non-commercial
carriers or privatercrafts, remittances of collections and submission
of reports to the Philippine Tourism Authority shall be the
responsibility of the charterer of the owner of the
privatercraft." chanroblesvirtualawlibrary
Section 6. A new Section, Section 4-A, is hereby
inserted after Section 4 to read as follows:cralaw:red
"Sec. 4-A. Verification and examination of the books
of accounts and other records of the carriers, charterers and travel
agencies or their representatives, in connection with travel tax
collections, shall be as provided for by existing laws."
Section 7. Section 5 of P.D. 1183 is hereby repealed
and no tax clearance shall be required for purposes of travel.
Section 8. Section 6 is hereby amended to read as
follows:cralaw:red
"Sec. 6. The Secretary of Tourism, in his capacity as
Chairman of the Board, Philippine Tourism Authority, shall have the
power to promulgate rules and regulations and to impose fines and
surcharges to carry out the provisions of this Decree and for the
effective collection of the tax imposed herein."
Section 9. All acts, decrees, executive orders,
administrative orders, rules and regulations or parts thereof
inconsistent with the provisions of this Decree are hereby repealed or
modified accordingly.
Section 10. This Decree shall take effect fifteen
days after approval.
Done in the City of Manila,
this 3rd day of October, in the year of Our Lord, nineteen hundred and
seventy-seven.
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