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PRESIDENTIAL DECREE NO. 1867
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PRESIDENTIAL DECREE NO. 1867
- FURTHER INCREASING THE TRAVEL TAX RATES AS PROVIDED FOR IN
PRESIDENTIAL DECREE NO. 1183, AS AMENDED BY PRESIDENTIAL DECREE NO.
1205 AND BATAS PAMBANSA BLG. 38
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WHEREAS, it
is the policy of the Government to discourage unnecessary foreign
travel and thereby encourage domestic tourism and providing funds
therefor.
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 Presidential Decree No. 1183,
as amended, as follows: chanroblesvirtualawlibrary
Section 1. Section 1 of P.D. 1183, as amended is
hereby further amended to read as follows:cralaw:red
"Sec. 1. There is hereby imposed, in lieu of the
travel taxes levied under Section III of Republic Act No. 1478, as
amended, and Section IV 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 P2,700.00 shall be imposed on passengers travelling under first
class passage and P1,620.00 or those travelling under economy class
passage; Provided, however, That a reduced rate of P1,350.00 for first
class passage P810.000 for economy class passage as provided under
Republic Act Nos. 1478 and 6141 shall be imposed on those enumerated
under Section 2-A of this decree." chanroblesvirtualawlibrary
Section 2. Proceeds to be realized from the
additional tax shall accrue entirely to the General Fund of the
National Government: Provided, however, that the Philippine Tourism
Authority shall be allowed to maintain its projected receipts for 1983
out of total travel tax collections, with an annual increase of 5%
thereof, chargeable against the proceeds of the proposed increase
before the same is remitted to the National Treasury.
Section 3. 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inconsistent with the provisions of this Decree are hereby repealed or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 4. This Decree shall take effect fifteen
(15) days after approval.
Done in the City of Manila,
this 1st day of July in the year of Our Lord, nineteen hundred and
eighty-three.
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