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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
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.  
In view of the foregoing, the immediate enactment and approval of this bill is 
earnestly sought. 
LIANDA B. BOLILIA 
Representative 
4th District, Batangas 
July 27, 2022
11:45 am
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
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 
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 
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Consolidating the Provisions on Travel tax of Republic Act No. 1478 as Amended and 
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Republic Act No. 6141, Prescribing the Manner of Collection Thereof, Providing 
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Penalties for Violations Thereof, and For Other Purposes”, as amended by Executive 
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Order No. 283, series of 1987, is hereby further amended 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 who 
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are duly accredited to the Republic of the Philippines including the immediate 
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member of their families and household domestics whose entry as such has been 
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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, treaties 
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and international agreements; 
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“(c) US military personnel and other US nationals, including their dependents 
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and in proper case as indicated below, who are travelling on US Government-owned 
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or chartered transport facilities or with fares expended out of the US Government 
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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 government 
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business; and 
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“(4) US State Department visitor-grantees travelling on US government 
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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 are 
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leaving the country to join their vessels or airplanes; 
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“(f) Filipino citizens who are permanent residents of foreign countries provided 
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they present evidence that they filed their income tax returns and paid income tax due 
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thereon, if any, to the Philippine government for the preceding year;  
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“(g) Members of the Philippine foreign service officially assigned abroad who 
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are leaving the country to assume their posts, including their 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) Bonafide students whose scholarships have been approved by the 
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appropriate government agency AND THOSE REPRESENTING THEIR SCHOOLS 
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AND THE COUNTRY IN INTERNATIONAL SPORTS TOURNAMENTS AND 
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ACADEMIC COMPETITONS, AS CERTIFIED BY THE DEPARTMENT OF 
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EDUCATION OR THE COMMISSION ON HIGHER 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 them 
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during the period of their assignments in the Philippines as certified by the Board of 
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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 COMMISSION 
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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 PAGEANT 
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ORGANIZATONS; AND  
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“[(m)] (P) Those authorized by the President of the Philippines for reasons of 
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national interest.” 
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SEC. 2. Section 2-A of the same decree, as amended, is hereby further amended 
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to read as follows: 
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“SEC. 2-A. Unless otherwise exempted under Section 2 of the same decree, a 
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reduced rate of P1,350 for first class passage and P810 for economy class passage shall 
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be imposed on the following: 
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“(a) Individuals who are 12 years old or below but over two years of age; 
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“(b) Accredited Filipino journalists whose travel is in pursuit of journalistic 
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assignments as certified to by the Press Secretary; and 
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“(c) Those authorized by the President of the Philippines for reasons of national 
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interest 
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“A TWENTY PERCENT (20) DISCOUNT ON TRAVEL TAX IMPOSED ON 
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FIRST CLASS AND ECONOMY CLASS PASSAGES SHALL BE GRANTED TO 
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THE FOLLOWING: 
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“(1) SENIOR CITIZENS DULY CERTIFIED UNDER REPUBLIC ACT NO. 
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7432; AND 
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“(2) PERSONS WITH DISABILITIES DULY CERTIFIED UNDER 
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REPUBLIC ACT NO. 7277.” 
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SEC. 3. If any provision of this Act is declared unconstitutional, the remainder 
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of 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 the 
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Reduced Rates on Certain Individuals, Amending for this Purpose, Presidential 
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Decree No. 1183, as Amended” Section 14 of Republic Act No. 7432, entitled “An Act 
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to Maximize the Contribution of Senior Citizens to Nation Building, Grant Benefits 
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and Special Privileges and For Other Purposes,” and Title Two of Republic Act No. 
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7277, also known as the “Magna Carta for Disabled Persons” are hereby amended 
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accordingly. All other laws, executive orders, presidential decrees, proclamations, 
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rules, regulations, issuances, and enactments or parts thereof inconsistent with this 
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Act are hereby repealed or 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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