QuestionsQuestions (EXECUTIVE ORDER NO. 283)
EO No. 283 amended Presidential Decree No. 1183, as amended. Its purpose was to restructure travel tax exemptions and restore reduced preferential travel tax rates for certain individuals, based on the nature and purpose of their travel.
Section 1 of EO No. 283 amended Section 2 of Presidential Decree No. 1183 (as amended), particularly the list of persons exempted from payment of travel tax.
Examples of exempted groups include: (1) foreign diplomatic and consular officials and their accredited staff (including immediate family and authorized household domestics); (2) UN officials and employees and those exempted under treaties and international agreements; (3) US military personnel and their dependents traveling on US government-owned/chartered transport or with fares paid out of US government funds; (4) Filipino overseas contract workers; (5) crew members of ships and airplanes plying international routes leaving to assume positions; (6) officials and employees of the Philippine government traveling on official business; (7) bonafide students with approved scholarships; among others.
Yes. They are exempt if they present evidence that they filed their income tax returns and paid any income tax due to the Philippine government for the preceding year.
In the text, accredited Filipino journalists are required to have their travel in pursuit of journalistic assignments certified by the Office of the Press Secretary. (This appears in the reduced rate provision under Section 2-A.)
Officials, consultations, experts and employees of the United Nations Organization and of its agencies are exempt, as are those exempted under existing laws, treaties and international agreements.
They must be traveling on US government-owned or chartered transport facilities, or with fares expended out of US government funds.
They are expressly listed among those exempt from the payment of travel tax under the amended Section 2 of PD No. 1183.
Unless exempted under Section 2, a reduced rate of P1,350 for first class passage and P810 for economy passage is imposed on: individuals who are 12 years old or below but over two years of age; accredited Filipino journalists whose travel is in pursuit of journalistic assignments as certified by the Office of the Press Secretary; and those authorized by the President for reasons of national interest.
Those who are 12 years old or below but over two years of age.
It appears in both contexts: (1) as an exemption from travel tax under Section 2 (those authorized by the President for reasons of national interest); and (2) as a reduced-rate category under Section 2-A (those authorized by the President for reasons of national interest), subject to the condition “Unless otherwise exempted under Section 2.”
Section 2-A explicitly states “Unless otherwise exempted under Section 2,” meaning that if a person falls under an exemption category, they do not pay the reduced rate; they are exempt instead. Only those not covered by Section 2 get the reduced rates listed in Section 2-A.
Officials and employees of the Philippine government or any of its departments, bureaus and agencies traveling on official business are exempt.
The Secretary of Finance, in consultation with the Secretary of Tourism, shall promulgate the necessary rules and regulations to implement EO No. 283 effectively.
EO No. 283 takes effect fifteen (15) days following its publication in a newspaper of general circulation.
It repeals or modifies any laws, orders, issuances, rules and regulations, or parts thereof that are inconsistent with the provisions of EO No. 283.