QuestionsQuestions (LETTER OF INSTRUCTIONS NO. 655)
It provides an additional category of passengers exempt from paying travel tax under Section 2 of P.D. 1183, as amended by P.D. 1205—specifically, foreign students admitted for educational purposes under Visa 9(f), including their wives and children subject to conditions.
It relates to Section 2 of P.D. 1183 as amended by P.D. 1205.
Foreign students admitted into the Philippines for educational purposes under Visa 9(f), and also their wives and children.
They must be admitted under Visa 9(f).
The student must be duly certified as such by the Department of Education and Culture.
Yes. The LOI explicitly extends the exemption to the student’s wives and children.
No. The LOI states that the exemption applies to wives and children regardless of the length of stay in the Philippines.
They must not be permanent residents of the Philippines.
It was deemed necessary for reasons of international comity to include additional categories of passengers under the travel tax exemption.
It conditions the exemption for the wives and children; if they are permanent residents, they are not covered by the exemption despite being the student’s family members.
Based on the LOI’s wording, the exemption requires the student to be “duly certified” by the Department of Education and Culture; without such certification, qualification is not established under the LOI.
It covers them regardless of length of stay, but excludes those who are permanent residents.
The LOI states: “I, FERDINAND E. MARCOS... do hereby exempt from the payment of travel tax foreign students...”
LOI No. 655 functions as an additional or expanded category within the existing travel tax exemption scheme established by P.D. 1183 (as amended by P.D. 1205), rather than replacing it entirely.