Scope of Travel Tax Exemption for Exporters
- Exporters are exempt from paying travel tax when traveling for specific export promotion activities.
- Covered activities include:
- Participating in outbound/offshore business matching and selling missions endorsed by the Bureau of Export Trade Promotion (BETP).
- Attending international trade fairs and exhibitions endorsed by the Center for Trade Expositions and Missions (CITEM), EDC, or accredited exporter organizations.
- Being official members of Philippine delegations to trade negotiations and international conferences endorsed by the Bureau of International Trade Relations (BITR).
- Agents or representatives of buyers engaged in marketing Philippine export products internationally.
- Attending seminars related to technology, productivity, and competitiveness endorsed by the Department of Trade and Industry (DTI).
- Participating in international trade-related conferences endorsed by the DTI.
Endorsement and Issuance of Certificates
- Requests for travel tax exemption require endorsement by the EDC.
- Endorsements are based on recommendations from BETP, CITEM, or EDC-accredited umbrella export organizations.
Procedures for Availing Travel Tax Exemption
- Exporters must secure a recommendation for travel tax exemption from relevant organizations (EDC-accredited umbrella export organizations, BETP, CITEM, or BITR).
- The recommending organization approves and submits the recommendation to the EDC Secretariat.
- The EDC Secretariat endorses the recommendation to the Philippine Tourism Authority (PTA).
- Exporters claim the Travel Tax Exemption Certificate from the PTA and present it to the carrier or ticket agent when booking tickets.
Financial Limit of the Exemption
- The total amount of travel tax exemption granted annually for exporters is capped at Twenty Million Pesos (₱20,000,000).
Separability Clause
- If any provision is declared unconstitutional, the remainder of the Executive Order remains effective as long as it can be implemented independently.
Repeal of Inconsistent Issuances
- All prior executive orders, rules, regulations, and other issuances inconsistent with this order are revoked, amended, or modified accordingly.
Effectivity
- The Executive Order takes effect immediately upon publication in a newspaper of general circulation.