NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES )
First Regular Session 
)
SENATE 
Senate Bill No. 76
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•22 JUL-7 P 2 -05
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Introduced by Senator Aquilino uKoko” Pimentel III
AN ACT
ABOLISHING THE TRAVEL TAX ON FILIPINOS AND ON 
NATIONALS OF ASSOCIATION OF SOUTHEAST ASIAN 
NATIONS (ASEAN) MEMBER STATES TRAVELLING TO 
OTHER ASEAN MEMBER STATES
EXPLANATORY NOTE
Article III, Section 6 of the 1987 Philippine Constitution 
recognizes the Filipino People’s right to travel. This is the Bill of Rights 
guaranteeing such a right. This right to travel shall not be impaired 
except in the interest of national security, public safety, or public 
health, as may be provided by law.
In 1956, Republic Act No. 1478 introduced a tax on all fares of 
passengers leaving the country as well as on fares of those returning or 
coming in, if payable in the Philippines. Today, travel tax is a levy 
imposed by the Philippine government on individuals who are leaving 
the country irrespective of the place where the air ticket is issued and 
the form or place of payment, as provided for by Presidential Decree 
No. 1183, as amended.
The laws mentioned above, a Republic Act and a Presidential 
Decree, were enacted and issued before the effectivity of the 1987 
Constitution. It is the submission of the undersigned author of this


measure that the Filipino’s right to travel abroad is unconstitutionally 
impaired with the imposition of a travel tax.
The travel tax was originally imposed to curtail unnecessary 
foreign travels and to conserve foreign exchange. Subsequently, the 
travel tax was used to generate much needed funds for tourism-related 
programs and projects especially for the development and enhancement 
of the country’s competitiveness as a major tourist destination.
Filipinos are already paying a huge portion of their income to the 
national government via the income tax, not to mention the substantial 
amounts taken by indirect taxes like the VAT. The national government 
should not shift the burden of improving our tourism facilities and 
infrastructure to those Filipinos exercising their right to travel.
Furthermore, on November 4, 2002, the ASEAN Tourism 
Agreement was signed with the Philippines as one of the signatories. 
Article 2(3) on Facilitation of Intra-ASEAN and International Travel1 
provides for the removal of travel levies and travel taxes on nationals 
of ASEAN Member States travelling to other ASEAN Member States. 
Flowever, our existing travel tax system still covers these individuals. 
Flence, we need to amend our laws in order to comply with our 
international commitment.
In view of the foregoing, the passage of this measure is earnestly 
sted.
requested.
AQUILlNO'“KOKO” PIMENTEL III
1 ARTICU-: 2
[•'ACILITATION Ol- INTRA-ASl-AN AND 
INTl'RNA TIONAI. TRAVi;i.
Member Stales shall facilitate travel within and into AS RAN by:
1, 
Rxtending visa exemption arrangement for nationals of ASI-AN Member Slates traveling within the region on the basis of bilateral visa 
exemption agreements concluded between Member States that are read\ to do so;
2, 
I larmonising the procedures for issuing visas to international travelers;
3. 
Phasing out travel levies and travel taxes on nationals of ASEAN Member States traveling to other ASEAN Meniber States;
4. 
Rncouraging the use of smart cards for ASl iAN business and frequenl travelers and. where appropriate, for cross-border travel on the basis 
of bilateral agreements concluded between Member Stales that are ready to do so;
lmpro\ ing communications wilb international travelers through the Lise of imiversal .symbols and multi-lingual signs and forms; and 
Rasing the process of issiuincc of tra\el documents and progressively reducing all travel barriers.
6.


V
NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES
First Regular Session
SENATE 
Senate Bill No. 76
.iJ'ietiiCP •! t'Ot
•22 JUL -7 P2^5
RE€EIVE08V;
Introduced by Senator Aquilino “Koko” Pimentel III
AN ACT
ABOLISHING THE TRAVEL TAX ON FILIPINOS AND ON 
NATIONALS OF ASSOCIATION OF SOUTHEAST ASIAN 
NATIONS (ASEAN) MEMBER STATES TRAVELLING TO 
OTHER ASEAN MEMBER STATES
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Be it enacted by the Senate and the House of Representatives of the Philippines 
in Congress assembled:
SECTION 1. Abolishing the Travel Tax. - Travel tax shall no longer 
be imposed on the following individuals:
a) Filipinos leaving the Philippines; and
b) Nationals of the Assoeiation of Southeast Asian Nations 
(ASEAN) Member States leaving the Philippines and 
travelling to other ASEAN member states.
SEC. 2. Repeal - Presidential Decree No. 1183, as amended, laws, 
executive orders or parts thereof inconsistent with this Act are hereby 
repealed, modified, or amended accordingly.
SEC. 3. Separability Clause. - Should any provision or part of this 
Act be declared unconstitutional or invalid, the other provisions and parts 
hereof, insofar as they are separable from the invalid ones, shall remain in 
full force and effect.


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SEC. 4. Effectivity. - This Act shall take effect fifteen (15) days after
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its publication in the Official Gazette or in at least two (2) newspapers of
3 general circulation.
Approved,