Clarifying the Applicability of P.D. No. 1395 Re: Tourist Duty Free Shops
Letter of Instructions No. 881, issued on June 26, 1979, clarifies the applicability of Presidential Decree No. 1395 regarding Tourist Duty Free Shops. It specifies that these shops, which benefit from exemptions from customs duties and internal revenue taxes under Presidential Decree No. 1394, are not subject to the provisions of Presidential Decree No. 1395. This decision addresses the varied interpretations surrounding these decrees and reaffirms the status of Tourist Duty Free Shops in the context of taxation. The directive aims to ensure consistency in the enforcement of tax regulations related to these establishments.
Law Information
- Reference Number
- Letter of Instructions No. 881
- Date Enacted
- Category
- Presidential Issuances
- Subcategory
- Letters of Instructions
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
June 26, 1979
LETTER OF INSTRUCTIONS NO. 881
CLARIFYING THE APPLICABILITY OF PRESIDENTIAL DECREE NO. 1395
| TO | : | The Commissioner |
| Bureau of Internal Revenue | ||
| The Commissioner | ||
| Bureau of Customs |
In view of the varied interpretations on the applicability of Presidential Decree No. 1395, enacted on May 31, 1978, as it refers to the Tourist Duty Free Shops which were given exemptions from the five percent (5%) customs duty and five percent internal revenue tax under Presidential Decree No. 1394, also enacted on May 31, 1978, it is hereby directed that, considering the nature of the business operation of the Tourist Duty Free Shops and the circumstance under which Presidential Decree No. 1394 was enacted, the Tourist Duty Free Shops shall not be covered by the provisions of Presidential Decree No. 1395. aisa dc
DONE in the City of Manila, this 26th day of June, in the year of Our Lord, Nineteen Hundred and Seventy-Nine.
Cite This Law
Clarifying the Applicability of P.D. No. 1395 Re: Tourist Duty Free Shops, Letter of Instructions No. 881, Jun 26, 1979 (Philippines)
Clarifying the Applicability of P.D. No. 1395 Re: Tourist Duty Free Shops, Letter of Instructions No. 881 (Phil. 1979)
Related Laws
- Amending P.D. No. 1193 Re: Establishment by Tourist Duty Free Shops, Inc. of Customs Bonded WarehousePresidential Decree No. 1394 • May 31, 1978 • Presidential Issuances
- Authorizing the Tourist Duty-Free Shops, Inc. to Establish and Operate Duty and Tax Free ShopsPresidential Decree No. 1193 • Sep 6, 1977 • Presidential Issuances
- Amending P.D. No. 1193 Re: Authorizing Tourist Duty-Free Shops to Operate Duty and Tax Free StoresPresidential Decree No. 1252 • Nov 28, 1977 • Presidential Issuances
- Guidelines Governing Implementation of P.D. No. 1193 Re: Operations of Duty and Tax Free StoresLetter of Instructions No. 595 • Sep 6, 1977 • Presidential Issuances
- Further Clarifying the Tax and Duty-Free Privilege Within the Subic Special Economic and Free Port ZoneExecutive Order No. 97-A • Jun 19, 1993 • Presidential Issuances
- Non-Applicability of P.D. No. 1931 to the Philippine Air LinesLetter of Instructions No. 1427 • Sep 18, 1984 • Presidential Issuances
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