PRESIDENTIAL DECREE NO. 1867, July 01, 1983
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.
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:
SECTION 1. Section 1 of P.D. 1183, as amended is hereby
further amended to read as follows;
“SECTION 1. There is hereby imposed, in lieu of the travel
taxes levied under Section III of Republic Act No. 1478, as amended, and Section
VI 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 Pl,620.00 or those travelling under economy class
passage; Provided, however, That a reduced rate of P1,350.00 for first
class passage and P810.00 for economy class passage as provided for
under Republic Act Nos. 1478 and 6141 shall be imposed on those enumerated under
Section 2-A of this decree.”
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 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.
SEC. 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of this Decree are hereby repealed or modified accordingly.
SEC. 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.
(Sgd.) FERDINAND E. MARCOS
President
Republic of the Philippines
By the President: (Sgd.) JUAN C. TUVERA Presidential Executive
Assistant