Declaring A One-Time Amnesty on Unsettled Travel Tax Assessments Subject To Certain Conditions

EXECUTIVE ORDER NO. 282 July 25, 1987

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:

Sec. 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...

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One-Time Travel Tax Amnesty for Airline Companies

- Grants a one-time amnesty for unsettled travel tax assessments of airline companies from 1974 to December 31, 1986. (Sec. 1)
- Conditions for amnesty:
  • Assessments involving unremitted actual travel tax collections must be paid in full. (Sec. 1A)
  • Travel taxes due but not collected shall be subject to a compromise payment of twenty-five percent (25%) of the amount due. (Sec. 1B)
  • All surcharges and penalties related to the above shall be condoned. (Sec. 1C)
- Travel tax assessments pending in courts may be covered by the amnesty, subject to prior court approval. (Sec. 2)
- Application for amnesty must be filed with the Department of Tourism in the prescribed form. (Sec. 3)
- Payment terms:
  • Amount due may be paid in one lump sum or installments, subject to rules by the Secretary of Finance and Secretary of Tourism. (Sec. 4)
  • If any installment is not paid on due date, the total unpaid balance and corresponding penalties and surcharges shall become due and demandable. (Sec. 4)
- Airline companies availing the amnesty shall be exempt from civil, criminal, and administrative liability arising from violations of PD 1183 and related rules. (Sec. 5)
- Amnesty and compromise payment must be availed within sixty (60) days from promulgation of implementing guidelines. (Sec. 6)
- No further amnesty shall be granted after the 60-day period, and legal remedies for collection shall be strictly enforced. (Sec. 6)
- The Secretary of Finance, in consultation with the Secretary of Tourism, shall promulgate necessary rules and regulations for implementation. (Sec. 7)