M a n i l a
PRESIDENTIAL DECREE No. 31 October 27, 1972
EXEMPTING FOREIGN TOURISTS AND TRAVELERS FROM THE PAYMENT OF HOTEL ROOM TAX FOR THE DURATION OF THEIR STAY IN THE PHILIPPINES
To further promote the growth of tourism in the country, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution as Commander-in-Chief of all the Armed Forces of the Philippines, and pursuant to Proclamation No. 1081, dated September 22, 1972 do hereby order and decree.
Section 1. Foreign tourists and travellers shall be exempt from the payment of any and all hotel room tax for the entire period of their stay in the country.
Sec. 2. This decree shall take effect immediately.
Done in the City of Manila, this 27th day of October, in the year of Our Lord nineteen hundred and seventy-two.