Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

NINETEENTH CONGRESS
2! Regular Session

House Bill No, 10234

Introduced by Representatives JOCELYN P. TULFO, ERWIN T. TULFO,
RALPH WENDEL P. TULFO, and EDVIC G. YAP,

EXPLANATORY NOTE

This bill seeks to expand the scope of exemption from travel tax to students
representing their schools in international sports tournaments, academic competitions
and conferences, and Philippine representatives to international beauty pageants and
a 20% discount to persons with disabilities and senior citizens.

Pursuant to Presidential Decree No. 1183, as amended, overseas Filipino
workers, Filipino permanent residents abroad whose stay in the Philippines is less
than one (1) year and infants 2 years old and below. Meanwhile, certain individuals
such as Foreign Diplomatic and Consular Officials and members of their staff,
officials, consultants, and employees of the United Nations and its agencies are
exempted from paying travel taxes.

According to the Philippine Statistics Authority, there are 9,222,672! Filipinos
who are 60 years of age and over while around 1.57 million Filipinos has a disability.
However, persons with disabilities and senior citizens are neither given an exemption
nor a discount to pay travel tax when travelling abroad under current laws.

We believe that the right to travel as enshrined in our Constitution is a right
that should be afforded to every Filipino especially to the members of the vulnerable
sectors who must be given equal access to public service by the State.

In view of the foregoing, the immediate passage of this proposed measure is
earnestly sought

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HON, LFO

HON. RALPH L P. TULFO HON. EDWIC G. YAP



Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

NINETEENTH CONGRESS
2! Regular Session

House Bill No, 10234

Introduced by Representatives JOCELYN P. TULFO, ERWIN T. TULFO,

RALPH WENDEL P. TULFO, and EDVIC G. YAP

AN ACT

EXPANDING THE COVERAGE OF THE EXEMPTION FROM TRAVEL TAX
PAYMENT AND PROVIDING TRAVEL TAX DISCOUNT TO SENIOR
CITIZENS AND PERSONS WITH DISABILITIES, AMENDING FOR THIS
PURPOSE PRESIDENTIAL DECREE NO. 1183, AS AMENDED

Be it enacted by the Senate and the House of Representatives of the Philippines in Congress
assembled:

SECTION 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)

b)

Foreign diplomatic and consular officials and members of their
staff who are duly accredited to the Philippines, including the
immediate members of their families and household domestics
whose entry as such has been authorized by the Philippine
Government;

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;


d)
e)

8)

h)

i)

1)
)

@) Filipino employees of the US government travelling on US
government business; and

(4) US State Department visitor-grantees travelling on US
government business.

Filipino overseas contract workers;
Crew members of ships and airplanes plying international routes
who are leaving the country to assume their positions therein or
to join their vessels or airplanes;

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;

Members of the Philippine foreign service officially assigned
abroad who are leaving the country to assume their posts,
including their dependents;

Officials and employees of the Philippine government or any of
its departments, bureaus, and agencies travelling on official
business;

Persons whose travel is provided or funded by foreign
governments with which the Philippine government maintains
diplomatic relations;

Bona fide 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 COMPETITIONS, AS CERTIFIED BY THE
DEPARTMENT OF EDUCATION OR THE COMMISSION
ON HIGHER EDUCATION;

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 to 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


35

UNITS (LGUS) AND THE SPORTS ASSOCIATIONS
SPONSORING SUCH EVENTS;

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

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

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
“(c) 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 4 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,