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EIGHTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES
First Regular Session
S E N A T E  
S. No. 
SI
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BILLS (& INDEX
Introduced by Senator Aqiiilino “Koko” Pimentel HI
AN ACT
ABOLISHING THE TRAVEL TAX
EXPLANATORY NOTE
A Filipino’s right to travel abroad is burdened with the imposition 
of a travel tax in the following amounts:
First Class 
Passage
Economy Class 
Passage
Full Travel Tax
P2,700,00
PI,620.00
Standard Reduced Travel 
Tax
PI,350.00
P810.00
Privileged Reduced Travel 
Tax for a Dependent of an 
Overseas Filipino Worker
P400.00
P300.00
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.


The undersigned believes that the national government should not 
shift the burden of improving our substantially inadequate tourism 
facilities and infrastructure to the regular traveling Filipinos, who are 
already paying a huge chunk of their salary to the national government via 
income tax. They should not be made to pay for the failure of the national 
government to provide state of the art tourism facilities and infrastructure.
Moreover, 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 Travel provides for the 
removal of travel levies and travel taxes on nationals of ASEAN Member 
States. It has been almost fourteen years since the Philippines signed the 
ASEAN Tourism Agreement but, as of date, travel taxes are still imposed 
upon individuals of ASEAN Member States.
Further, this bill intends to not only abolish travel taxes for 
individuals traveling to other ASEAN Member States but to totally 
remove the imposition of travel tax for individuals who will depart to any 
other country around the globe.
Since Section 73 of R.A. No. 9593 provides that the national 
government shall look for alternative funding sources for the programs 
funded by the travel tax in the event of a phase out of travel tax collection 
following international agreements, this bill provides that the Tourism 
Infrastructure and Enterprise Zone Authority (TIEZA), which receives 
fifty percent (50%) of the proceeds from the travel tax collections, the 
Higher Education Development Fund under the Commission on Higher 
Education (CHED), which receives forty percent (40%) from the total 
gross collections of travel tax, and the National Commission for Culture 
and the Arts (NCCA), which receives ten percent (10%) share shall now 
directly receive the necessary funding from the General Appropriations 
Act (GAA).
It is also the undersigned’s view that the percentages of travel tax 
allocated for CHED, even if the law states that priority should be given to 
tourism-related educational programs and courses, and for NCCA, are not 
necessary since these are not connected to traveling.


To remove the burden of travel tax, the passage of this measure is 
earnestly requested.
AQUILINO “KOKO” PIMENTEL 111


EIGHTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES
First Regular Session
S E N A T E  
S. No. 
31
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(UJ U jDI - 1 2019
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B ILLS  Ia / i n DEX
Introduced by Senator Aquilino “Koko” Pimentel HI
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AN ACT
ABOLISHING THE TRAVEL TAX
Be it enacted by the Senate and House of Representatives of the 
Philippines in Congress assembled:
SECTION 1. Repeal. -  Provisions of laws relating to the authority 
to collect or receive funding from the collection of Travel Tax, including 
but not limited to, Republic Act No. 1478, as amended, Republic Act No. 
7722, and Republic Act No. 9593, are hereby repealed.
SEC. 2. Effect of Repeal. -  The collection of travel taxes will be 
prohibited after the effectivity of this Act. For flights that are scheduled 
on or after the effectivity of this Act, the travel taxes paid shall be 
refunded immediately.
SEC. 3. Appropriations. -  The amount necessary for the programs 
funded by the travel tax collections and for the implementation of this Act 
shall be charged to the respective appropriations under the current General 
Appropriations Act (GAA) of the Department of Tourism for the Tourism 
Infrastructure and Enterprise Zone Authority (TIEZA), the Commission 
on Higher Education (CHED) for the Higher Education Development 
Fund, and the National Commission for Culture and the Arts (NCCA) for 
the National Endowment Fund for Culture and the Arts. Thereafter, such 
sums as may be necessary shall be included in the annual GAA.
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SEC. 4. Implementing Rules and Regulations. -  Within sixty (60) 
days from the approval of this Act, the TIEZA shall formulate the 
implementing rules and regulations in connection with the immediate 
refund provided in Section 2 hereof.
SEC. 5. Separability Clause. -  If any provision of this Act is 
declared invalid or unconstitutional, the other provisions not affected by 
such declaration shall remain in full force and effect.
SEC. 6. Effectivity. -  This Act shall take effect fifteen (15) days 
after its publication in the Official Gazette or in a newspaper of general 
circulation.
Approved,