QuestionsQuestions (EXECUTIVE ORDER NO. 186)
It authorizes an exemption from the payment of travel tax for all passengers by air and/or sea originating from all international ports in Mindanao to any destination within the BIMP-EAGA for a specified period.
All passengers by air and/or sea originating from all international ports in Mindanao traveling to any destination within the BIMP-EAGA.
From all international ports in Mindanao.
To any destination within the BIMP-EAGA: Brunei Darussalam, Indonesia, Malaysia, and the Philippines–East ASEAN Growth Area.
Travel by air and/or sea.
For a period of two (2) years from the effectivity of the Memorandum Order, unless sooner revoked.
It shall take effect immediately.
Pursuant to Presidential Decree No. 1183, as amended.
An Ad-Hoc Committee created under Memorandum Order No. 237 (dated October 4, 1994) recommended the exemption.
The exemption lasts for two years unless sooner revoked.
Yes. A Travel Tax Exemption Certificate may be secured from the Philippine Tourism Authority.
No. The order expressly covers passengers originating from international ports in Mindanao.
No. Eligibility is limited to destinations within the BIMP-EAGA.
It grants a time-bound exemption subject to earlier revocation, indicating that the benefit is not absolute and may be withdrawn before the two-year period ends.
Generally yes, subject to the conditions/requirements under the order, including the securing of the Travel Tax Exemption Certificate from the Philippine Tourism Authority.
It shows that administrative issuances may implement or operationalize tax provisions under existing laws or decrees (here, PD 1183 as amended), especially when authorized for national-interest reasons.