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

Case Overview and Summary

Summary of Presidential Decree No. 1205

Travel 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