Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

EIGHTEENTH CONGRESS
First Regular Session

2471

House Bill No.

INTRODUCED BY HONORABLE LIANDA B. BOLILIA

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

EXPLANATORY NOTE

This bill seeks to provide additional benefits to senior citizens and persons
with disabilities and an incentive to students, athletes, academic participants, and
Pageant contestants.

Those who bring honor to the country should be given incentives such as the
exemption from paying travel tax when they travel abroad to join sports
competitions, academic conferences, and beauty pageants. Likewise, additional
incentives must be given to our senior citizens and persons with disabilities. This
representation believes that such exemptions and discounts will not adversely affect
the country’s travel tax collections.

This bill was previously approved by the House on February 4, 2019.

In view of the foregoing, the immediate enactment and Approval of this bill is
earnestly sought.

LIA
Repr. ive
4'» District, Batangas

LILIA


CoVvaunnune

Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

EIGHTEENTH CONGRESS
First Regular Session

House Bill No, £471

INTRODUCED BY HONORABLE LIANDA B. BOLILIA

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 the House of Representatives of the Philippines in Congress
assembled:

SEC. 1. Section 2 of Presidential Decree No. 1183, entitled “Amending and
Consolidating the Provisions on Travel tax of Republic Act No. 1478 as Amended
and Republic Act No. 6141, Prescribing the Manner of Collection Thereof, Providing
Penalties for Violations Thereof, and For Other Purposes”, as amended by Executive
Order No. 283, series of 1987, is hereby further amended to read as follows:

“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 Republic of the Philippines including the immediate
member 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;

“() 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;


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“(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 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;

“() Bonafide students whose scholarships have been approved by the
appropriate government agency AND THOSE REPRESENTING THEIR
SCHOOLS AND THE COUNTRY IN INTERNATIONAL SPORTS
TOURNAMENTS AND ACADEMIC COMPETITONS, AS CERTIFIED BY THE
DEPARTMENT OF EDUCATION OR THE COMMISSION ON HIGHER
EDUCATION;

“(k) Infants who are two years old or less;

“() 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) PHILIPPINE REPRESENTATIVES TO ACADEMIC CONFERENCES
AND COMPETITIONS ABROAD, AS CERTIFIED BY THEIR RESPECTIVE
SCHOOLS, AND THE DEPARTMENT OF EDUCATION OR THE
COMMISSION ON HIGHER EDUCATION;

“(N) PHILIPPINE REPRESENTATIVES TO INTERNATIONAL SPORTS
COMPETITIONS AS CERTIFIED BY THEIR RESPECTIVE LOCAL
GOVERNMENT UNITS (LGUs) AND THE SPORTS ASSOCIATIONS
SPONSORING SUCH EVENTS;

“(O) PHILIPPINE REPRESENTATIVES TO INTERNATIONAL BEAUTY
PAGEANTS AS CERTIFIED BY THEIR RESPECTIVE NATIONAL PAGEANT
ORGANIZATONS; AND

“{(m)] (P) Those authorized by the President of the Philippines for reasons of
national interest.”


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SEC. 2. Section 2-A of the same decree, as amended, is hereby further
amended to read as follows:

“SEC. 2-A. Unless otherwise exempted under Section 2 of the same decree, a
reduced rate of P1,350 for first class passage and P810 for economy class passage
shall be imposed on the following:

“(a) Individuals who are 12 years old or below but over two years of age;

“(b) Accredited Filipino journalists whose travel is in pursuit of journalistic
assignments as certified to by the Press Secretary; and

“(©) Those authorized by the President of the Philippines for reasons of
national interest

“A TWENTY PERCENT (20) DISCOUNT ON TRAVEL TAX IMPOSED ON
FIRST CLASS AND ECONOMY CLASS PASSAGES SHALL BE GRANTED TO
THE FOLLOWING:

“(1) SENIOR CITIZENS DULY CERTIFIED UNDER REPUBLIC ACT NO.
7432; AND

“(2) PERSONS WITH DISABILITIES DULY CERTIFIED UNDER
REPUBLIC ACT NO. 7277.”

SEC. 3. If any provision of this Act is declared unconstitutional, the remainder
of this Act or any provision not affected thereby shall remain in full force and effect.

SEC. 4. Section 2 of Presidential Decree No. 1183, as amended by Executive
Order No. 283, entitled “Restructuring the Travel Tax Exemptions and Restoring the
Reduced Rates on Certain Individuals, Amending for this Purpose, Presidential
Decree No. 1183, as Amended” Section 14 of Republic Act No. 7432, entitled “An Act
to Maximize the Contribution of Senior Citizens to Nation Building, Grant Benefits
and Special Privileges and For Other Purposes,” and Title Two of Republic Act No.
7277, also known as the “Magna Carta for Disabled Persons” are hereby amended
accordingly. All other laws, executive orders, presidential decrees, proclamations,
rules, regulations, issuances, and enactments or parts thereof inconsistent with this
Act are hereby repealed or modified accordingly.

SEC. 5. This Act shall take effect fifteen (15) days after its publication in the
Official Gazette or in a newspaper of general circulation.

Approved,