WHEREAS, Presidential Decree No. 1935 prescribes the present rates of Travel Tax;

WHEREAS, in response to the clamor of certain sectors, the amendment of certain sections thereof has become necessary, so that the travel tax levied on contract workers is restored to its previous rate, which was the peso equivalent of US$23 for first-class passage and the peso equivalent of US$17 for economy class passage instead of the peso equivalent of US$60 and US$35 for first-class passage and for economy class passage, respectively;

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby order and decree the further amendment of certain sections of Presidential Decree No. 1183, as amended as follows:

SECTION 1. Section 2-A of Presidential Decree No. 1183, as amended by Section 3 of Batas Pambansa Big. 38 and Section 4 of Presidential Decree No. 1935, is hereby further amended by adding two (2) paragraphs to read as follows:

"e) Officials and employees of travel agencies, airlines and shipping companies, travelling on non-revenue tickets, discounted tickets and tickets with service fees, as part of their employment contract;

"f) Filipino journalists whose travel is in pursuit of journalistic assignments, duly certified by their editors."

SEC. 2. Section 2-B, as inserted by Batas Pambansa Blg. 38 and as amended by Section 5 of Presidential Decree No. 1935, is hereby further amended to read as follows:

"Section 2-B. Contract workers, their spouses and dependents 21 years of age or below, with approved employment contracts and duly certified by the Ministry of Labor and Employment, shall be subject to a rate of the peso equivalent of Twenty-three Dollars (US $23.00) for first class passage and the peso equivalent of Seventeen Dollars (US $17.00) for economy class passage."

SEC. 3. All laws, decrees, orders and regulations or parts thereof, which are inconsistent herewith, are hereby repealed or modified accordingly.

SEC. 4. This Decree shall take effect immediately.

Done in the City of Manila, this 5th day of September in the year of Our Lord, nineteen hundred and eighty-four.

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^[2] This PD is further amending RA No. 1478, as amended by RA No. 6141, PD No. 1183, BP Blg. 38 and PD No. 1935.