Law Summary
Duration of the Exemption
- The exemption is valid for a period of three (3) years from the effectivity of this order.
Administration and Issuance of Travel Tax Exemption Certificates
- Travel Tax Exemption Certificates must be secured from the Tourism Infrastructure & Enterprise Zone Authority (TIEZA), previously known as the Philippine Tourism Authority.
Legal Effectivity
- This Memorandum Order takes effect immediately upon issuance.
Legislative Context and Recommendation
- The reinstatement was made based on a recommendation from the House of Representatives via House Resolution No. 109 dated June 11, 2014.
Authority and Signatories
- Signed into effect by President Benigno S. Aquino III.
- Executed by Executive Secretary Paquito N. Ochoa, Jr.
Summary of Key Legal Concepts
- Travel tax is a government-imposed fee generally required from international travelers leaving the Philippines.
- Exemptions from such tax are granted under specific conditions to benefit certain regions or groups.
- This order emphasizes regional economic development by encouraging travel and commerce within the specified ASEAN growth area.
- The order reinforces the role of TIEZA as the issuing authority for travel tax exemption certifications.
- It underscores the use of international ports and airports in Mindanao and Palawan as critical points for such travel tax exemptions.