Travel Tax Exemption for BIMP-EAGA Passengers

Ask AI

MEMORANDUM ORDER NO. 266: Travel Tax Exemption for BIMP-EAGA Passengers

Getting related questions...
What do you want to know about the law?
Your conversations and searches stay on your device. We do not store or track your activity on our servers. To know more about our privacy commitment see jur.ph/privacy Ask AI provides quick answers grounded in full case texts to avoid mistakes. Always verify with the original text.

Ask AI

Title Supreme Court: Travel Tax Exemption for BIMP-EAGA Passengers

Law: Memorandum Order No. 266

Decision Date: Mar 1, 1995

A memorandum order grants an exemption from travel tax to passengers originating from international ports in Mindanao to any destination within the BIMP-EAGA for a period of two years, based on national interest and the recommendation of an ad-hoc committee.

travel tax exemption

Legal authority and coverage basis

Memorandum Order No. 266 exempts qualifying passengers from travel tax under Presidential Decree No. 1183, as amended.
Memorandum Order No. 266 is issued for reasons of national interest upon recommendation of an Ad-Hoc Committee created under Memorandum Order No. 237 dated October 4, 1994.

Policy and purpose

Memorandum Order No. 266 authorizes a travel tax exemption for passenger travel that serves national interest.
The exemption promotes travel for destinations within the BIMP-EAGA.

Scope: who is covered

Memorandum Order No. 266 applies to all passengers by air and/or sea.
The passengers must originate from all international ports in Mindanao.
The destination must be within the BIMP-EAGA.

Scope: destination and geographic scope

BIMP-EAGA is defined in the order as Brunei Darussalam, Indonesia, Malaysia, Philippines - East ASEAN Growth Area.
Memorandum Order No. 266 covers travel from Mindanao international ports to any BIMP-EAGA destination.

Substantive exemption rule

Memorandum Order No. 266 exempts covered passengers from payment of travel tax.
The exemption applies for two (2) years starting from immediate effectivity, unless sooner revoked.

Travel Tax Exemption Certificate procedure

Covered passengers may secure a Travel Tax Exemption Certificate from the Philippine Tourism Authority.
The order provides that the certificate is the mechanism to obtain the travel tax exemption.

Duration and revocation

The exemption lasts for two (2) years from the order’s effectivity.
The exemption remains effective for the full period unless sooner revoked.

END