Authority of PTA to Examine Books of Accounts and Other Records of Carriers, Charterers and Travel Agencies
Letter of Instructions No. 612, issued on October 3, 1977, empowers the General Manager of the Philippine Tourism Authority to examine the financial records of carriers, charterers, and travel agencies. This examination aims to verify the accuracy of travel tax remittances, as mandated by Presidential Decree No. 1183. The directive highlights the importance of supporting sales reports and other records for effective travel tax administration. This initiative is intended to enhance compliance and ensure proper collection of travel taxes in the Philippines.
Law Information
- Reference Number
- Letter of Instructions No. 612
- Date Enacted
- Category
- Presidential Issuances
- Subcategory
- Letters of Instructions
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
October 3, 1977
LETTER OF INSTRUCTIONS NO. 612
| TO | : | The Secretary of Tourism |
| The Secretary of Finance |
WHEREAS, under Section 4 of Presidential Decree No. 1183 as amended, travel taxes shall be remitted to the Philippine Tourism Authority;
WHEREAS, under Section 4-B of the same Decree, verification and examination of the books of accounts and other records of the carriers, charterers and travel agencies or their representatives, in connection with travel tax collections shall be as provided for by existing laws; and
WHEREAS, remittances of travel tax collections if not supported by sales reports and other records necessary for verification of accuracy of reports will result in ineffective administration of travel tax collections;
NOW, THEREFORE, authority is hereby given the General Manager, Philippine Tourism Authority of his duly authorized representatives, to examine the books of accounts and other records of carriers, charterers and travel agencies or their representatives in order to verify the accuracy of statements and other reports submitted to the Authority in support of travel tax remittances.
DONE in the City of Manila, this 3rd day of October, in the year of Our Lord, Nineteen Hundred and Seventy-Seven.
Cite This Law
Authority of PTA to Examine Books of Accounts and Other Records of Carriers, Charterers and Travel Agencies, Letter of Instructions No. 612, Oct 3, 1977 (Philippines)
Authority of PTA to Examine Books of Accounts and Other Records of Carriers, Charterers and Travel Agencies, Letter of Instructions No. 612 (Phil. 1977)
Related Laws
- Closing Books of Accounts of Government AgenciesLetter of Instructions No. 348 • Dec 19, 1975 • Presidential Issuances
- Directives on Undocumented Certifications to Accounts Payable in the Books of Accounts of Government AgenciesLetter of Instructions No. 478 • Nov 5, 1976 • Presidential Issuances
- Amendments P.D. No. 1183 Re: Amending the Provisions on Travel Tax of P.D. No. 1478 and R.A. No. 6141Presidential Decree No. 1205 • Oct 3, 1977 • Presidential Issuances
- Regulations Governing Travel of Filipino Citizens to Other CountriesLetter of Instructions No. 76 • May 22, 1973 • Presidential Issuances
- Directives Governing Travel of Government Officials and Personnel to Foreign CountriesLetter of Instructions No. 120 • Aug 25, 1973 • Presidential Issuances
- Creation of Committee to Re-examine All National Parks and Other Civil and Military ReservationsLetter of Instructions No. 1258 • Jul 28, 1982 • Presidential Issuances
Browse More Presidential Issuances
Explore other laws in the Presidential Issuances category.
View All Presidential IssuancesNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law