EXECUTIVE ORDER NO. 282
EXECUTIVE ORDER NO. 282 - DECLARING
A ONE-TIME AMNESTY ON UNSETTLED TRAVEL TAX ASSESSMENTS SUBJECT TO
CERTAIN CONDITIONS
WHEREAS,
there is a substantial amount of revenue due and collectible by the
government from unsettled travel assessments from 1974 onward;
WHEREAS, the granting of a travel tax amnesty would accelerate the
settlement of overdue travel tax assessment by erring airline companies;
WHEREAS, to ensure that henceforth the travel tax would be complied
with strictly no further amnesty of travel tax assessments shall be
granted;
NOW, THEREFORE, I, CORAZON C. AQUINO, President of the Philippines, by
virtue of powers vested in me by the sovereign will of the Filipino
people and the Constitution, do hereby order:
Section 1. A one-time amnesty of unsettled travel
tax assessments of airline companies from 1974 to December 31, 1986 is
hereby granted subject to the following conditions:
(A)
Assessments involving the unremitted actual
collection of travel taxes shall be paid in full.
(B) Travel
taxes due which have not been collected in whole or in part shall be
subject to a compromise payment of twenty-five percent (25%) of the
amount due.
(C) All
surcharges and penalties appertaining to sub-paragraphs A and B shall
be condoned.
Sec. 2. Travel tax assessments which are pending
in courts may be covered by the amnesty provided that prior court
approval is sought by the parties concerned.
Sec. 3. The application for the travel tax
amnesty shall be filed at, and in the form prescribed by, the
Department of Tourism.
Sec. 4. Subject to such rules and regulations as
may be promulgated by the Secretary of Finance, in consultation with
the Secretary of Tourism, the amount due under this amnesty may be paid
in one lump-sum or in installments. Should any installment not be paid
on its due date, the total unpaid balance of the unsettled travel tax
and the corresponding penalties and surcharges appertaining to such
unpaid balance shall become automatically due and demandable and shall
be enforced in accordance with law.
Sec. 5. Any airline company which avails of this
tax amnesty shall be exempt from any civil, criminal and administrative
liability arising from the violation of PD 1183, as amended and
pertinent Revised PTA Rules and Regulations, as amended.
Sec. 6. The amnesty and compromise payment
granted herein may be availed of within sixty (60) days from the
promulgation of the implementing guidelines. Thereafter, no further
amnesty shall be granted and the administrative and judicial remedies
provided for by law shall be strictly enforced for its
collection.
Sec. 7. The Secretary of Finance, in consultation
with the Secretary of Tourism, shall promulgate the necessary rules and
regulations to effectively implement this Executive Order.
Sec. 8. All laws, orders, issuances, rules and
regulations or parts thereof which are not inconsistent with the
provisions of this Executive Order are hereby repealed or modified
accordingly.
Sec. 9. The Executive Order shall take effect
immediately.
DONE in the City of Manila,
this 25th day of July, in the year of Our Lord, nineteen hundred and
eighty-seven.
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Since 19.07.98.