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RMC No. 49-2018: Publishes the full text of MO No. 23, entitled “Renewing the Travel Tax Exemption Policy to Travellers Departing from all International Airports and Seaports in Mindanao and Palawan to Any Destination in the Brunei Darussalam-Indonesia-Malaysia-Philippines-East ASEAN Growth Area (BIMP-EAGA)”

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Summary

RMC No. 49-2018 publishes the full text of Memorandum Order (MO) No. 23 on renewing the travel tax exemption for travellers leaving Mindanao and Palawan airports and seaports for BIMP-EAGA destinations.

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Key points

  1. Exemption period. The Travel Tax Exemption is granted for five (5) years from the effectivity of MO No. 23.
  2. Certificate. A Travel Tax Exemption Certificate may be secured from the Tourism Infrastructure and Enterprise Zone Authority.
  3. Coverage. It covers travellers departing from all international airports and seaports in Mindanao and Palawan to any destination in the Brunei Darussalam-Indonesia-Malaysia-Philippines-East ASEAN Growth Area (BIMP-EAGA).

Who is affected

  • Travellers departing from international airports and seaports in Mindanao and Palawan for BIMP-EAGA destinations

Deadlines and effectivity

  • Five (5) years from the effectivity of MO No. 23

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.