Travel Tax Exemption for Foreign Students

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LETTER OF INSTRUCTIONS NO. 655: Travel Tax Exemption for Foreign Students

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Title Supreme Court: 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.

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Beneficiaries of the Exemption

Foreign students admitted under Visa 9(f) for educational purposes.
Their spouses and children, regardless of the length of their stay in the Philippines.

Certification and Verification

Foreign students must be duly certified by the Department of Education and Culture as being admitted for educational purposes.

Conditions and Limitations

The exemption for spouses and children applies only if they are not permanent residents of the Philippines.

Purpose and Rationale

The exemption is granted for reasons of international comity.

Authority and Effectivity

Issued by President Ferdinand E. Marcos on January 6, 1978.
Directs the Philippine Tourism Authority to implement the provisions concerning travel tax exemptions for the specified categories.

END