AMENDING CERTAIN SECTIONS OF PRESIDENTIAL DECREE NOS. 1183 AND 1867

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

WHEREAS, there is an apparent need to pursue this objective
further particularly in the light of the present economic situation;

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:

SECTION 1. Section 1 of Presidential Decree No. 1183; as
amended, is hereby amended to read as follows:

“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 (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.”

SEC. 2. Section 2 of the Presidential Decree No. 1867 is
hereby amended to read as follows:

“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 1984 out of total travel tax
collections.”

SEC. 3. Section 2 of Presidential Decree No. 1183 as
amended, is hereby further amended to read as follows:

‘”Section 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:

“(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;

“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;

“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;

“d) Crew members of ships and airplanes plying international routes who are
leaving the country to join their vessels or airplanes or to assume their
position therein;

“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;

“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;

“g) Infants who are two years old or less.

“h) United States military personnel and other United States nationals,
including their dependents in proper cases as indicated hereinbelow, who are
traveling on United States Government-owned or chartered transport facilities or
with fares expended out of United States Government funds, to wit:

“1) United States military personnel and their dependents;

“2) Filipinos in the United States Military Service and their dependents:

“3) Filipino employees of the United States Government traveling on United
States Government business;

“4) U.S. States Department visitor grantees traveling 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;

“j) Those authorized by the President of the Philippines for reasons of
national interest.”

SEC. 4. Section 2—A of the same decree is hereby further
amended to read as follows:

“Section 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:

“a) Individuals who are twelve years old or below but over two years of
age;

“b) Those travelling under steerage class;

“c) Recipients of awards and grants from foreign governments, institutions
and organizations as certified to by the NEDA;

“d) Those authorized by the President of the Philippines for reasons of
national interest.”

SEC. 5. Section 2—B, as inserted by Batas Pambansa Blg. 38,
is hereby amended to read as follows:

“Section 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.”

SEC. 6. All laws, decrees, orders and regulations or parts
thereof, which are inconsistent herewith, are hereby repealed or modified
accordingly.

SEC. 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.