RMC 052-2026 ATTACHMENT ra 12021

The provided text is the opening portion of Republic Act No. 12021, the 'Magna Carta of Filipino Seafarers.' It is a labor/maritime welfare law rather than a tax measure: it declares State policy to protect the rights and overall welfare of Filipino seafarers, promote full employment, and ensure equal opportunities in the maritime industry, consistent with the Maritime Labour Convention 2006 (MLC 2006) and the STCW Convention. The Act covers Filipino seafarers working on ships plying international waters and includes Filipino cadets, while excluding warships, non-commercial government ships, ships of traditional build, and fishing vessels. Domestic seafarers remain principally covered by the Labor Code (PD 442) but are also covered by enumerated chapters of the Act. The text is truncated during Section 6 (definitions), and no tax provisions are visible in the provided excerpt.