QuestionsQuestions (NTC MEMORANDUM CIRCULAR NO. 08-11-2005)
PD 1935 was issued by the President by virtue of constitutional powers, and it amends certain sections of PD 1183 and PD 1867 to further discourage unnecessary foreign travel and encourage domestic tourism, particularly in light of the economic situation.
The travel tax applies to: (a) all Philippine citizens; (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, regardless of ticket issuance place and form/place of payment.
First class: peso equivalent of US$200. Economy class: peso equivalent of US$120.
Reduced rates: First class—peso equivalent of US$125; Economy class—peso equivalent of US$75. They apply to those enumerated under Section 2-A of the Decree.
Proceeds from the additional tax accrue entirely to the General Fund of the National Government; however, the Philippine Tourism Authority (PTA) may maintain its projected receipts for 1984 out of total travel tax collections.
Exemptions include: (a) foreign diplomatic and consular officials and their staff (including immediate family members and household domestics authorized by the Philippine Government); (b) officials, consultants, experts, and employees of the United Nations and its agencies, and those exempted under existing laws, treaties, and international agreements.
Yes. Crew members of ships and airplanes plying international routes are exempt when leaving the country to join their vessels/airplanes or to assume their position therein.
The exemption is granted by securing a Travel Tax Exemption Certificate from the Philippine Tourism Authority.
Yes. Infants who are two (2) years old or less are exempt.
Bona fide students studying abroad approved by the NEDA Scholarship Committee are exempt; foreign students whose studies in the country are financed by their government or by an international organization are also exempt.
They are subject to the reduced rates: peso equivalent of US$125 for first class passage and peso equivalent of US$75 for economy class passage (unless otherwise exempt under Section 2).
All three: (a) individuals who are twelve (12) years old or below but over two (2) years of age; (b) those travelling under steerage class; and (c) recipients of awards and grants from foreign governments, institutions, and organizations as certified by NEDA are all subject to the reduced rates.
They are subject to the peso equivalent of US$60 for first class and US$35 for economy class, provided they have approved employment contracts and are duly certified by the Ministry of Labor and Employment.
All laws, decrees, orders, and regulations, or parts thereof, inconsistent with PD 1935 are repealed or modified accordingly.
It shall take effect on August 15, 1984.