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RMC No. 05-2015: Publishes the full text of Presidential Administrative Order No. 45 entitled “Revoking Letter of Instruction No. 1479, Series of 1985”

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Summary

RMC No. 05-2015 publishes the full text of Presidential Administrative Order (AO) No. 45, entitled Revoking Letter of Instruction No. 1479, Series of 1985.

Key points

  1. What was revoked. Letter of Instruction No. 1479 prohibited using and importing airline tickets issued outside the Philippines for international air transportation of passengers originating in the Philippines. AO No. 45 revokes it.
  2. Reason. Technological advances and changes in related laws made the ban on importing such tickets obsolete and inconsistent with promoting and facilitating travel.

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.