Amending P.D. No. 1183 As Amended Re: Collection of Travel Tax Privilege

June 11, 1978

PRESIDENTIAL DECREE NO. 1568

FURTHER AMENDING PRESIDENTIAL DECREE NO. 1183, AS AMENDED BY PRESIDENTIAL DECREE NO. 1205, ENTITLED "AMENDING AND CONSOLIDATING THE PROVISIONS ON TRAVEL TAX OF REPUBLIC ACT NO. 1478 AS AMENDED AND REPUBLIC ACT NO. 6141, PRESCRIBING THE MANNER OF COLLECTION THEREOF, PROVIDING PENALTIES FOR VIOLATION THEREOF, AND FOR OTHER PURPOSES"

WHEREAS, there is a need to further amend Presidential Decree No. 1183, as amended by Presidential Decree No. 1205, so as to exempt from the payment of travel tax imposed therein foreign students and their dependents as well as U.S. military personnel and other U.S. nationals including their dependents in proper cases; and

WHEREAS, the exemption from the travel tax of the abovementioned persons is deemed proper and justified by international comity and the peculiar nature of their activities and undertakings.

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: cdt

 Section 2, subsection (h) of Presidential Decree No. 1183, as amended by Presidential Decree No. 1205, is hereby amended to read as follows:

"(h)  Bona fide students whose studies have been approved by the NEDA Scholarship Committee and foreign students enrolled in the Philippines and their dependents."

 Section 2 of the same Decree is hereby amended by adding a new subsection after subsection (k) to be designated as subsection (1), to read as follows:

"(1)  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 U.S. government funds, to wit:

"(1)  U.S. Military personnel and their dependents;

"(2)  Filipinos in the U.S. Military Service and their dependents; cd

"(3)  Filipino employees of the U.S. Government travelling on U.S. Government business;

"(4)  U.S. State Department visitor grantees travelling on U.S. Government business; and

"(5)  Destitute American repatriates."

 Subsection (1), Section 2, of the same Decree is hereby redesignated as Subsection (m) thereof.

SECTION 4.  This Decree shall take effect immediately.

DONE in the City of Manila, this 11th day of June, in the year of the Our Lord, Nineteen Hundred and Seventy-Eight.

Published in the Official Gazette, Vol. 75 No. 5 Page 831 on January 29, 1979.