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PRESIDENTIAL DECREE NO. 1935
PRESIDENTIAL DECREE NO. 1935 -
AMENDING CERTAIN SectionS OF PRESIDENTIAL DECREE NOS. 1183 AND 1867
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WHEREAS,
the objectives of government in imposing a travel tax to discourage
unnecessary foreign travel and encourage domestic tourism has not been
fully achieved, and; chanroblesvirtualawlibrary
WHEREAS, there is an apparent need to pursue this objective further
particularly in the light of the present economic situation;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 further amendment of certain sections of
Presidential Decree No. 1183, as amended, as follows:cralaw:red
Section 1. Section 1 of Presidential Decree No. 1183;
as amended, 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 the equivalent in pesos of Two Hundred Dollars (US$200.00) shall
be imposed on passengers travelling under first class passage and the
peso equivalent of One Hundred Twenty Dollars (US$120.00) for those
travelling under economy class passage; Provided, however, that a
reduced rate of the peso equivalent of One Hundred Twenty-five Dollars
(US$125.00) for first class passage and the peso equivalent of
Seventy-Five Dollars (US$75.00) for economy class passage shall be
imposed on those enumerated under Section 2-A of this Decree."
Section 2. Section 2 of the Presidential Decree No.
1867 is hereby amended to read as follows:cralaw:red
"Sec. 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 1984 out of
total travel tax collections." chanroblesvirtualawlibrary
Section 3. Section 2 of Presidential Decree No. 1183
as amended, is hereby further amended to read as follows:cralaw:red
"Sec. 2. The following shall be exempt from the
payment of the travel tax imposed under Section 1 of this Decree by
securing a Travel Tax Exemption Certificate from the Philippine Tourism
Authority:cralaw:red
"(a) 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
"(b) 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
"(c) Personnel of multi-national 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 Ministry of
Trade and Industry;chanroblesvirtualawlibrary
"(d) Crew members of ships andrplanes plying
international routes who are leaving the country to join their vessels
orrplanes or to assume their position therein; chanroblesvirtualawlibrary
"(e) 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
"(f) Bona fide students who studies abroad 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
"(g) Infants who are two years old or less;chanroblesvirtualawlibrary
"(h) United States military personnel and other
United States nationals, including their dependents in proper cases as
indicated hereinbelow, who are travelling on United States
Government-owned or chartered transport facilities or with fares
expended out of United States Government funds, to wit: chanroblesvirtualawlibrary
"1) United States military personnel and their
dependents;chanroblesvirtualawlibrary
"2) Filipinos in the United States Military Service
and their dependents;chanroblesvirtualawlibrary
"3) Filipino employees of the United States
Government travelling on United States Government business;chanroblesvirtualawlibrary
"4) U.S. State Department visitor grantees travelling
on United States Government business and
"5) Destitute American repatriates
"i) Persons whose travel is provided or funded by
foreign governments with which the Philippine Government maintains
diplomatic relations; chanroblesvirtualawlibrary
"j) Those authorized by the President of the
Philippines for reasons of national interest."
Section 4. Section 2-A of the same decree is hereby
further amended to read as follows:cralaw:red
"Sec. 2-A. Unless otherwise exempted under Section 2
of the same Act, a reduced rate of the peso equivalent of One Hundred
Twenty-Five Dollars (US$125.00) for first class passage and the peso
equivalent of Seventy-Five Dollars (US$75.00) for economy class passage
shall be imposed on the following:cralaw:red
"a) Individuals who are twelve years old or below but
over two years of age;chanroblesvirtualawlibrary
"b) Those travelling under steerage class;chanroblesvirtualawlibrary
"c) Recipients of awards and grants from foreign
governments, institutions and organizations as certified to by the NEDA;chanroblesvirtualawlibrary
"d) Those authorized by the President of the
Philippines for reasons of national interest."
Section 5. Section 2-B, as inserted by Batas Pambansa
Blg. 38, is hereby amended to read as follows:cralaw:red
"Sec. 2-B. Contract workers, their spouses, and
dependents 21 years of age or below, with approved employment contracts
and duly certified by the Ministry of Labor and Employment shall be
subject to a rate of the peso equivalent of Sixty Dollars (US$60.00)
for first class passage and the peso equivalent of Thirty-Five Dollars
(US$35.00) for economy class passage."
Section 6. All Laws, decrees, orders and regulations
or parts thereof, which are inconsistent herewith, are hereby repealed
or modified accordingly.
Section 7. This Decree shall take effect on August
15, 1984.
Done in the City of Manila,
this 11th of June in the Year of Our Lord, Nineteen Hundred Eighty-Four.
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