PRESIDENTIAL DECREE NO. 1867 - FURTHER INCREASING THE TRAVEL TAX RATES AS PROVIDED FOR IN PRESIDENTIAL DECREE NO. 1183, AS AMENDED BY PRESIDENTIAL DECREE NO. 1205 AND BATAS PAMBANSA BLG. 38
is the policy of the Government to discourage unnecessary foreign
travel and thereby encourage domestic tourism and providing funds
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 further amendment of Presidential Decree No. 1183, as amended, as follows:
Section 1. Section 1 of P.D. 1183, as amended is hereby further amended to read as follows:
"Section 1. There is hereby imposed, in lieu of the travel taxes levied under Section III of Republic Act No. 1478, as amended, and Section IV 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 for more than one (1) year who are leaving the country, irrespective of the place of issuance of ticket and the form and place of payment. A travel tax of P2,700.00 shall be imposed on passengers travelling under first class passage and P1,620.00 or those travelling under economy class passage; Provided, however, That a reduced rate of P1,350.00 for first class passage P810.000 for economy class passage as provided under Republic Act Nos. 1478 and 6141 shall be imposed on those enumerated under Sec. 2-A of this decree."
Sec. 2. Proceeds to be realized from the additional tax shall accrue entirely to the General Fund of the National Government: Provided, however, that the Philippine Tourism Authority shall be allowed to maintain its projected receipts for 1983 out of total travel tax collections, with an annual increase of 5% thereof, chargeable against the proceeds of the proposed increase before the same is remitted to the National Treasury.
Sec. 3. All acts, decrees, executive orders, administrative orders, rules and regulations or parts thereof, inconsistent with the provisions of this Decree are hereby repealed or modified accordingly.
Sec. 4. This Decree shall take effect fifteen (15) days after approval.
Done in the City of Manila, this 1st day of July in the year of Our Lord, nineteen hundred and eighty-three.