EXECUTIVE ORDER NO. 283
EXECUTIVE ORDER NO. 283 -
RESTRUCTURING THE TRAVEL TAX EXEMPTIONS AND RESTORING THE REDUCED RATES
ON CERTAIN INDIVIDUALS, AMENDING FOR THIS PURPOSE, PRESIDENTIAL DECREE
NO. 1183, AS AMENDED
WHEREAS,
the nature and purpose of travel of certain individuals necessitate
that they should not be subject to the travel tax or, as the case may
be, that they should pay the reduced or preferential travel tax rates:
NOW, THEREFORE, I, CORAZON C. AQUINO, President of the Philippines, do
hereby order:
Section 1. Sec. 2 of Presidential Decree No.
1183, as amended, is hereby further amended to read as follows:
“Sec. 2. The following are exempted from the payment of
the travel tax imposed herein:
a)
Foreign diplomatic and consular officials and
members of their staff who are duly accredited to 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 Organizations
and of its agencies, and those exempted under existing laws, treaties
and international agreements;
c) US
military personnel and other US nationals, including their dependents
and in proper case as indicated below, who are travelling on US
Government-owned or chartered transport facilities or with fares
expended out of the US Government funds to wit:
1.
US military personnel and their dependents;
2. Filipinos
in the US military services and their dependents;
3. Filipino
employees of the US government travelling on US government business;
and
4. US State
Department visitor-grantees travelling on US government business.
d)
Filipino overseas contract workers;
e) Crew
members of ships and airplanes plying international routes who are
leaving the country to assume their positions therein or to join their
vessels or airplanes;
f) Filipino
citizens who are permanent residents of foreign countries provided they
present evidence that they filed their income tax returns and paid
income tax due thereon, if any, to the Philippine government for the
preceding year;
g) Members of
the Philippine foreign service officially assigned abroad who are
leaving the country to assume their posts, including their
dependents;
h) Officials
and employees of the Philippine government or any of its departments,
bureaus and agencies travelling on official business;
i) Persons
whose travel is provided or funded by foreign governments with which
the Philippine government maintains diplomatic relations;
j) Bona fide
students whose scholarships have been approved by the appropriate
government agency;
k) Infants
who are two years old or less;
l) Personnel
of multinational companies with regional headquarters at, but not
engaged in business in the Philippines, and their dependents if joining
them during the period of their assignments in the Philippines as
certified by the Board of Investments; and
m) Those
authorized by the President of the Philippines for reasons of national
interest.”
Sec. 2. Sec. 2-A of the same decree is hereby
further amended to read as follows;
“SEC.
2-A. Unless otherwise exempted under Sec. 2 of
the same decree, a reduced rate of P1,350 for first class passage and
P810 for economy class passage shall be imposed on the following:
a)
Individuals who are 12 years old or below but over
two years of age;
b) Accredited
Filipino journalists whose travel is in pursuit of journalistic
assignments as certified to by the Press Secretary; and
c) Those
authorized by the President of the Philippines for reasons of national
interest.”
Sec. 3. 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. 4. All laws, orders, issuances, rules and
regulations or parts thereof of which are inconsistent with the
provisions of this Executive Order are hereby repealed or modified
accordingly.
Sec. 5. This Executive Order shall take effect
fifteen days (15) following its publication in a newspaper of general
circulation.
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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