Further Amending Presidential Decree No. 1183 Entitled "Amending And Consolidating The Provisions On Travel Tax Of Republic Act No. 1478 As Amended And Republic Act No. 6141, Prescribing Th
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Further Amending Presidential Decree No. 1183 Entitled "Amending And Consolidating The Provisions On Travel Tax Of Republic Act No. 1478 As Amended And Republic Act No. 6141, Prescribing Th
Presidential Decree No. 1205
October 3, 1977
Case Overview and Summary
Summary of Presidential Decree No. 1205Travel Tax Rates (Section 1):
- P1,000 for first class passage
- P600 for economy class passage
- Reduced rates of P400 for first class and P300 for economy class apply to certain categories (Section 2-A)
Exemptions from Travel Tax (Section 2):
- Philippine government officials and employees on official business
- Fares paid by Philippine government funds
- Foreign diplomatic and consular officials and staff
- UN officials, consultants, experts and employees
- Personnel of multinational companies with regional HQ in Philippines
- Crew members of international ships and airplanes
- Filipino permanent residents abroad staying in Philippines for less than 1 year
- Bona fide students with approved studies
- Infants 2 years old or less
- Scientists and experts invited by Philippine government
- Destitutes certified by DSWD for medical treatment abroad
- Authorized by the President for national interest
Reduced Travel Tax Rates (Section 2-A):
- Contract workers, spouses and dependents 21 years old or below (Section 2-A(a))
- Accredited Filipino journalists on assignment (Section 2-A(b))
- Officials and employees of government corporations on official business (Section 2-A(c))
- Members of government economic, trade, tourism and cultural missions (Section 2-A(d))
- Individuals 12 years old or below but over 2 years (Section 2-A(e))
- First-time emigrants with valid visas (Section 2-A(f))
- Steerage class passengers (Section 2-A(g))
- Travel operators, airline and shipping personnel on non-revenue tickets (Section 2-A(h))
- Spouses and dependents of airline and shipping personnel on non-revenue tickets (Section 2-A(i))
- Recipients of foreign government, institution or organization awards and grants (Section 2-A(j))
- Authorized by the President for national interest (Section 2-A(k))
Non-Revenue Tickets (Section 3):
- Travel tax based on ticket classification, except for travel operators on official business
- Discounted tickets and tickets with service fees not considered non-revenue
Collection and Remittance (Section 4):
- Carriers or agents issuing tickets shall collect and remit to Philippine Tourism Authority
- For chartered flights/ships, charterer collects and remits to carrier, who remits to PTA
- For private aircraft, charterer or owner remits collections to PTA
Enforcement (Section 4-A):
- PTA can verify books and records of carriers, charterers and travel agencies
Regulations and Penalties (Section 6):
- Secretary of Tourism can promulgate rules, regulations, fines and surcharges
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Further Amending Presidential Decree No. 1183 Entitled "Amending And Consolidating The Provisions On Travel Tax Of Republic Act No. 1478 As Amended And Republic Act No. 6141, Prescribing Th
Presidential Decree No. 1205
•October 3, 1977
MALACAÑANGM a n i l a
PRESIDENTIAL DECREE No. 1205
FURTHER AMENDING PRESIDENTIAL DECREE NO. 1183 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, it is the policy of the Government to remove the unnecessary barriers to travel and simplify travel regulations;
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 the amendment of Presidential Decree No. 1183 as follows:
Section 1. Section 1 of PD 1183 is hereby amended to read as follows:
"Sec. 1. There is hereby imposed, in lieu of the travel taxes levied under Section three of Republic Act No. 1478, as amended, and Section six of Republic Act No. 6141, a travel tax from: (a) all citizens of the Philippines; (b) permanent resident aliens; and (c) non-immigrant aliens who have stayed in the Philippines...
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