Title
Travel Tax Exemption for Foreign Students
Law
Letter Of Instructions No. 655
Decision Date
Jan 6, 1978
Foreign students admitted for educational purposes under Visa 9(f), along with their wives and children, are exempted from travel tax in the Philippines, as stated in the Letter of Instructions No. 655, issued by President Ferdinand E. Marcos in 1978.
A

Q&A (LETTER OF INSTRUCTIONS NO. 655)

The main purpose is to include additional categories of passengers exempt from travel tax under Section 2 of P.D. 1183, as amended by P.D. 1205, for reasons of international comity.

The Chairman of the Philippine Tourism Authority is the recipient.

Foreign students admitted under Visa 9(f) for educational purposes, and their wives and children, are exempt from paying the travel tax provided they are not permanent residents of the Philippines.

Foreign students admitted under Visa 9(f) are exempted from the payment of travel tax.

A certification from the Department of Education and Culture confirming their status as foreign students for educational purposes is required.

Yes, the wives and children of the exempted foreign students are also exempted regardless of their length of stay, provided they are not permanent residents.

No, permanent residents are not covered by the travel tax exemption.

Presidential Decree No. 1183 and its amendment by Presidential Decree No. 1205 are referenced.

It legally exempts certain foreign students and their immediate family members from paying travel tax, expanding the categories covered under existing laws for the purpose of international comity.


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