REVENUE MEMORANDUM CIRCULAR NO. 5-2015 issued on January 22, 2015 publishes the full text of Presidential Administrative Order (AO) No. 45 entitled “Revoking Letter of Instruction No. 1479, Series of 1985”.

       Letter of Instruction No. 1479 prohibited the use and importation of airline tickets issued outside the Philippines for international air transportation of passengers originating in the Philippines. However, technological advances as well as changes in related laws have rendered the ban on the importation of such airline tickets obsolete and inconsistent with promotion and facilitation of travel. Thus, said AO revoked Letter of Instruction No. 1479.