REVENUE MEMORANDUM CIRCULAR NO. 49-2018 issued on June 7, 2018 publishes the full text of Memorandum Order (MO) No. 23 issued by President Rodrigo R. Duterte, 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)”.

       The Travel Tax Exemption shall be granted for a period of five (5) years from the effectivity of MO No. 23. A Travel Tax Exemption Certificate may be secured from the Tourism Infrastructure and Enterprise Zone Authority.