"Sec. 2. The following are exempted from the payment of the travel tax imposed herein:
a) Foreign diplomatic and consular officials and members of their staff who are duly accredited to the Philippines, including the immediate members of their families and household domestics whose entry as such has been authorized by the Philippine Government;
b) Officials, consultants, experts and employees of the United Nations Organizations and of its agencies, and those exempted under existing laws, treaties and international agreements;
c) US military personnel and other US nationals, including their dependents and in proper case as indicated below, who are travelling on US Government-owned or chartered transport facilities or with fares expended out of the US Government funds to wit:
1. US military personnel and their dependents;
2. Filipinos in the US military services and their dependents;
3. Filipino employees of the US government travelling on US government business; and
4. US State Department visitor-grantees travelling on US government business.
d) Filipino overseas contract workers;
e) Crew members of ships and airplanes plying international routes who are leaving the country to assume their positions therein or to join their vessels or airplanes;
f) Filipino citizens who are permanent residents of foreign countries provided they present evidence that they filed their income tax returns and paid income tax due thereon, if any, to the Philippine government for the preceding year;
g) Members of the Philippine foreign service officially assigned abroad who are leaving the country to assume their posts, including their dependents;
h) Officials and employees of the Philippine government or any of its departments, bureaus and agencies travelling on official business;
i) Persons whose travel is provided or funded by foreign governments with which the Philippine government maintains diplomatic relations;
j) Bonafide students whose scholarships have been approved by the appropriate government agency;
k) Infants who are two years old or less;
l) Personnel of multinational companies with regional headquarters at, but not engaged in business in the Philippines, and their dependents if joining them during the period of their assignments in the Philippines as certified by the Board of Investments; and
m) Those authorized by the President of the Philippines for reasons of national interest."
