REPUBLIC OF THE PHILIPPINES 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. _______ 
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Introduced by Representative MARLYN L. PRIMICIAS-AGABAS 
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EXPLANATORY NOTE 
This bill which seeks to expand the coverage of exemption from the payment 
of travel tax and providing travel tax discount to senior citizens and persons with 
disabilities has already been approved by the House of Representatives on its 3rd 
and final reading in the 17th Congress. On account of the bill’s importance to our 
senior citizens, this bill is being filed. 
Section 4, Article XV of the 1987 Constitution provides, “(t)he family has the 
duty to care for its elderly members but the State may also do so through just 
programs of social security.” Section 11, Article II of the 1987 Constitution also 
provide, “(t)he  State values the dignity of very human person and guarantees full 
respect for human rights”. From the inception of the 1987 Constitution, in an attempt 
to breath to life this mandate, numerous legislations were passed by Congress 
giving due recognition to Senior Citizens and persons with disabilities such as, but 
not limited to Republic Act 7432 and Republic Act 7277. 
In an effort to pursue the valued Filipino tradition of caring for our senior 
citizens and persons with disabilities, there is a need to provide additional travel 
discounts for their use and comfort. The additional travel discount will be an 
affirmation of the government’s commitment to value our senior citizen’s 
contribution to nation building, and the government’s endeavour of giving primary 
care to our persons with disabilities. 
In view of the foregoing, the approval of this bill is earnestly sought. 
MARLYN L. PRIMICIAS-AGABAS 
July 8, 2022
12:16 pm
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ______ 
Introduced by Representative MARLYN L. PRIMICIAS-AGABAS 
AN ACT EXPANDING THE COVERAGE OF THE EXEMPTION FROM THE 
PAYMENT OF TRAVEL TAX AND PROVIDING TRAVEL TAX DISCOUNT TO 
SENIOR CITIZENS AND PERSONS WITH DISABILITIES, AMENDING FOR 
THE PURPOSE PRESIDENTIAL DECREE NO. 1183, AS AMENDED 
Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled: 
SECTION 1. Section 2 of Presidential Decree No.1183, entitle “Amending and 
1 
Consolidating the Provisions on Travel Tax of Republic Act No. 1478 as 
2 
Amended and Republic Act No. 6141, Prescribing the Manner of Collection 
3 
Thereof, Providing Penalties for Violations Thereof, and For Other Purposes”, as 
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amended by Executive Order No. 283, series of 1987, is hereby further amended 
5 
to read as follows: 
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“Sec. 2. The following are exempted from the payment of the travel tax 
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imposed herein: 
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“(a) Foreign diplomatic and consular officials and members of their staff 
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who are duly accredited to the Philippines, including the immediate 
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members of their families and household domestics whose entry as such 
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has been authorized by the Philippine Government; 
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“(b) Officials, consultants, experts and employees of the United Nations 
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Organizations and of its agencies, and those exempted under existing laws, 
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treaties and international agreements; 
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“(c) US military personnel and other US nationals, including their 
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dependents and in proper case as indicated below, who are travelling on US 
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Government-owned or chartered transport facilities or with fares expended 
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out of the US Government funds to wit: 
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“(1) US military personnel and their dependents; 
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“(2) Filipinos in the US military services and their dependents; 
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“(3) Filipino employees of the US government travelling on US 
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government business; and 
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“(4) US State Department visitor-grantees travelling on US 
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government business. 
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“(d) Filipino overseas contract workers; 
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“(e) Crew members of ships and airplanes plying international routes who 
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are leaving the country to assume their positions therein or to join their 
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vessels or airplanes; 
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“(f) Filipino citizens who are permanent residents of foreign countries 
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provided they present evidence that they filed their income tax returns and 
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paid income tax due thereon, if any, to the Philippine government for the 
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preceding year; 
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“(g) Members of the Philippine foreign service officially assigned abroad 
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who are leaving the country to assume their posts, including their 
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dependents; 
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“(h) Officials and employees of the Philippine government or any of its 
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departments, bureaus and agencies travelling on official business; 
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“(i) Persons whose travel is provided or funded by foreign governments with 
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which the Philippine government maintains diplomatic relations; 
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“(j) Bona fide students whose scholarships have been approved by the 
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appropriate government agency AND THOSE REPRESENTING THEIR 
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SCHOOLS 
AND 
THECOUNTRY 
IN 
INTERNATIONAL 
SPORTS 
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TOURNAMENTS AND ACADEMIC COMPETITIONS, AS CERTIFIED BY 
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THE DEPARTMENT OF EDUCATION OR THE COMMISION ON HIGH 
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EDUCATION; 
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“(k) Infants who are two years old or less; 
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“(l) Personnel of multinational companies with regional headquarters at, but 
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not engaged in business in the Philippines, and their dependents if joining 
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them during the period of their assignments in the Philippines as certified to 
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by the Board of Investments; [and] 
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“(m) PHILIPPINE REPRESENTATIVES TO ACADEMIC CONFERENCES 
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AND COMPETITIONS ABROAD, AS CERTIFIED BY THEIR RESPECTIVE 
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SCHOOLS, AND THE DEPARTMENT OF EDUCATION OR THE 
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COMMISSION ON HIGHER EDUCATION; 
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“(n) PHILIPPINE  REPRESENTATIVES TO INTERNATIONAL SPORTS 
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COMPETITIONS AS CERTIFIED BY THEIR RESPECTIVE LOCAL 
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GOVERNMENT UNITS (LGUs) AND THE SPORTS ASSOCIATIONS 
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SPONSORING SUCH EVENTS; 
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“(o) PHILIPPINE REPRESENTATIVES TO INTERNATIONAL BEAUTY 
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PAGEANTS AS CERTIFIED BY THEIR RESPECTIVE NATIONAL 
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PAGEANT ORGANIZATIONS; AND 
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“[(m)](p) Those authorized by the President of the Philippines for reasons 
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of national interest.” 
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SECTION 2. Section 2-A of the same decree, as amended, is hereby further 
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amended to read as follows: 
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“Sec. 2-A Unless otherwise exempted under Section 2 of the same decree, 
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a reduced rate of P1,350 for the first class passage and P810 for economy 
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class passage shall be imposed on the following: 
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“(a) Individuals who are 12 years old or below but over two years of 
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age; 
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“(b) Accredited Filipino journalist whose travel is in pursuit of 
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journalistic assignments as certified to by the Press Secretary; and  
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“(c) Those authorized by the President of the Philippines for reasons 
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of national interest. 
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“A TWENTY PERCENT (20%) DISCOUNT ON TRAVEL TAX 
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IMPOSED ON FIRST CLASS AND ECONOMY CLASS PASSAGES 
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SHALL BE GRANTED TO THE FOLLOWING: 
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“(1) 
SENIOR 
CITIZENS 
DULY 
CERTIFIED 
UNDER 
79 
REPUBLIC ACT NO. 7432; AND 
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“(2) PERSONS WITH DISABILITIES DULY CERTIFIED 
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UNDER REPUBLIC ACT NO. 7277 
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Sec. 3. If any provision of this Act is declared unconstitutional, the remainder of 
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this Act or any provision not affected thereby shall remain in full force and effect. 
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Sec. 4. Section 2 of Presidential Decree No. 1183, as amended  by Executive 
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Order No. 283, entitled “Restructuring the Travel Tax Exemptions and Restoring 
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the Reduced Rates on Certain Individuals, Amending for this Purpose, 
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Presidential Decree No. 1183, as Amended” Section 4 of Republic Act No. 7432, 
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entitled “ An Act to Maximize the Contribution of Senior Citizens to Nation 
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Building, Grant Benefits and Special Privileges and For Other Purposes,” and 
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Title Two of Republic Act No. 7277, also known as the “Magna Carta for Disabled 
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Persons” are hereby amended accordingly. All other laws, executive orders, 
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presidential decrees, proclamations, rules, regulations, issuances, and 
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enactments or parts thereof inconsistent with this Act are hereby repealed or 
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modified accordingly. 
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Sec. 5. This Act shall take effect fifteen (15) days after its publication in the 
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Official Gazette or in a newspaper of general circulation. 
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Approved, 
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