TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE 
S. ftp. 88
25 JUL-3 P4 30
Introduced by Senator Raffy T. Tulfo
AN ACT
AMENDING PRESIDENTIAL DECREE NO. 1183, AS AMENDED, OTHERWISE 
KNOWN AS THE DECREE 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
EXPLANATORY NOTE
The right to travel is a fundamental liberty expressly enshrined in Article III, 
Section 6 of the 1987 Philippine Constitution. It provides that no law shall impair this 
right, except in cases where national security, public safety, or public health so require. 
Notwithstanding this constitutional guarantee, the imposition of travel tax has, in 
effect, created an economic barrier that disproportionately affects ordinary Filipino 
citizens, thereby limiting the practical exercise of this right.
Presidential Decree No. 1183, as amended, governs the imposition of travel tax 
on individuals departing from the Philippines, regardless of the place of issuance or 
mode of payment of the travel ticket. Pursuant to Section 73 of Republic Act No. 9593, 
the proceeds of said tax are distributed as follows: fifty percent (50%) to the Tourism 
Infrastructure and Enterprise Zone Authority (TIEZA), forty percent (40%) to the 
Commission on Higher Education (CHED) for the advancement of tourism-related 
academic programs, and ten percent (10%) to the National Commission for Culture 
and the Arts (NCCA) to promote cultural preservation and development.


While the continued collection of travel tax contributes significantly to the 
development of tourism infrastructure, education, and cultural initiatives, it cannot be 
denied that the ordinary Filipino traveler, particularly those who travel on economy 
class, bears an undue financial burden. This is compounded by the already heavy tax 
obligations imposed on Filipino citizens, including income and consumption taxes.
In recognition of these circumstances, this legislative measure seeks to exempt 
economy class passengers from the payment of travel tax. It is, however, emphasized 
that this bill does not seek to abolish the travel tax in its entirety. The measure merely 
introduces a more equitabie structure by retaining the imposition of travel tax on 
passengers traveling via business class or higher, whose financial standing affords 
them greater capacity to contribute to national development.
In this manner, the government shall continue to secure the necessary 
resources for TIEZA, CHED, and the NCCA, ensuring the sustainability of essential 
programs and projects, while alleviating the financiai strain on the average Filipino 
traveler.
In view of the foregoing, the immediate enactment of this proposed legislation 
is earnestiy sought.
T. TULFO


TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE 
S. No. 88
25
JUL-3 P4 30
\
Introduced by Senator Raffy T. Tulfo
AN ACT
AMENDING PRESIDENTIAL DECREE NO. 1183, AS AMENDED, OTHERWISE 
KNOWN AS THE DECREE 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
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
1 
Section 1. Section 1 of Presidential Decree No. 1183, is hereby further amended
2 
to read as follows:
3 
"Section 1. There is hereby imposed, in lieu of the travel taxes levied
4 
under Section three of Republic Act No. 1478, as amended, and Section
5 
six of Republic Act No. 6141, a Travel Tax from all citizens of the
6 
Philippines, permanent resident aliens and non-immigrant aliens who
7 
have stayed in the Philippines for a period of not less than one year.
8 
There shall be based on the fares on the trip from the Philippines and
9 
the trip returning or going to the Philippines as well as the fares paid in
10 
foreign country in continuation of the trip from the Philippines and the
11 
trip returning or going to the Philippines. The Secretary of Finance
12 
within sixty (60) days from the approval hereof, shall prepare the
13 
Schedule of Travel Tax for the approval of the President. The schedule
14 
of Travel Tax may be amended from time to time by the Secretary of
15 
Finance which amendment shall take effect upon approval by the
16 
President. The Travel tax under the Schedule shall not exceed the


1 
equivalent of fifteen per cent (15%) of the fare involved but in no case
2 
shall the tax be less than two thousand pesos for those traveling under
3 
first class passage; one thousand two hundred and fifty pesos for those
4 
traveling under economy class BUSINESS CLASS passage and seven
5 
hundred and fifty pesos for oil others; provided, however, That subject
6 
to the provisions of Sec. 2 (i) and (k) hereof, individuals who are twelve
7 
years old or below shall pay only fifty per cent of the tax imposed
8 
therein."
9 
Sec. 2. Section 2 of Presidential Decree No. 1183, is hereby further amended
10 
to read as follows:
11 
"Section 2. The following shall be exempt from the payment of the travel
12 
tax imposed under section one of this Decree - x x x"
13 
"(L) PASSENGERS TRAVELING UNDER ECONOMY CLASS
14 
PASSAGE."
15 
Sec. 3. Separability Clause. - If any provision of this Act or the application
16 
thereof to any persons or circumstances shall be held unconstitutional, the remainder
17 
of this Act and the application of such provisions to other persons and circumstances
18 
not otherwise affected shail remain in fuil force and effect.
19 
Sec. 4. Repealing Clause. - All laws, decrees, proclamations, issuances, or
20 
ordinances that are contrary to or inconsistent with the provisions of this Act are
21 
hereby amended, repealed or modified accordingly.
22 
Sec. 5. Effectivity. - This Act shall take effect fifteen (15) days after its
23 
publication in the Official Gazette or in a nationai newspaper of generai circulation.
Approved,