NINETEENTH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
Second Regular Session 
)
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of ti)? ig'Cfetarp
23 AUG-1 PI :23
SENATE
S. No. 2379
Rl^C£‘VLD S':.
Introduced by Senator Jinggoy Ejercito Estrada
AN ACT
GIVING SENIOR CITIZENS A TWENTY PERCENT (20%) DISCOUNT ON 
TRAVEL TAX, FURTHER AMENDING FOR THIS PURPOSE REPUBLIC ACT NO. 
7432, OTHERWISE KNOWN AS "AN ACT TO MAXIMIZE THE CONTRIBUTION 
OF SENIOR CITIZENS TO NATION BUILDING, GRANT BENEFITS AND 
SPECIAL PRIVILEGES AND FOR OTHER PURPOSES"
EXPLANATORY NOTE
Article XIII, Section 11 of the Constitution provides that the State shall adopt 
an integrated and comprehensive approach to health development which shall 
endeavor to make essential goods, health and other social services available to all the 
people at affordable cost. There shall be priority for the needs of the underprivileged, 
sick, elderly, disabled, women and children. Article XV, Section 4 of the Constitution, 
further declares that it is the duty of the family to take care of its elderly members 
while the State may design programs of social security for them.
Under Sections 10 and 11, Article II of the 1987 Constitution, Declaration of 
Principles and State Policies, it is also declared that the State shall provide social justice 
in all phases of national development and that the State values the dignity of every 
human person and guarantees full respect for human rights.
Consistent with these constitutional principles, this measure recognizes the 
support and valuable contributions of senior citizens in nation-building and to grant


them various benefits and privileges. This bill aims to provide senior citizens with a 
20% discount on travel tax, easing their financial burden and encouraging them to 
travel and explore while fostering their social and economic inclusion.
This intended reduction on travel tax seeks to promote travel and leisure 
activities among seniors, enabling them to experience new places, cultures, and 
environments, which can contribute to their overall quality of life. Additionally, this 
measure recognizes that travel can foster social connections and engagement, which 
are essential for the mental and emotional well-being of senior citizens and continued 
participation in national development.
In this light, the immediate passage of this bill is highly recommended.
OY EJERCITO ESTRADA


NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
Second Regular Session
)
SENATE
s. NO. 2379
of the S?a‘i et.irp
23 AUG-1 PI :23
RECEIVE F3 BV
Introduced by Senator Jinggoy Ejercito Estrada
AN ACT
GIVING SENIOR CITIZENS A TWENTY PERCENT (20%) DISCOUNT ON 
TRAVEL TAX, FURTHER AMENDING FOR THIS PURPOSE REPUBLIC ACT NO. 
7432, OTHERWISE KNOWN AS "AN ACT TO MAXIMIZE THE CONTRIBUTION 
OF SENIOR CITIZENS TO NATION BUILDING, GRANT BENEFITS AND 
SPECIAL PRIVILEGES AND FOR OTHER PURPOSES"
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assem bled:
1 
Section 1. Section 4 of Republic Act No. 7432, as amended by Republic Act
2 
9257 and Republic Act 9994, is hereby further amended to read as follows:
3 
"SEC. 4. Privileges for the Senior Citizens. - x x x
4 
"(m) senior citizens shall be given a 20% discount on travel
5 
tax."
6 
Sec 2. Pursuant to Section 73 of Republic Act No. 9593, the Tourism
7 
Infrastructure and Enterprise Zone Authority (TIEZA) shall be the principal agency
8 
responsible for the timely and appropriate collection of the travel tax.
9 
Sec. 3. Separability Clause. - If any provision or part thereof, is held invalid or
10 
unconstitutional, the remainder of the law or the provisions not otherwise affected
11 
shall remain valid and subsisting.
12 
Sec. 4. Repealing Clause. - Any law, presidential decree or issuance, executive
13 
order, letter of instruction, administrative order, rule or regulation contrary to, or
14 
inconsistent with the provisions of this Act is hereby repealed or amended accordingly.


1 
Sec. 5. Effectivity. - This Act shall take effect fifteen (15) days after its
2 
publication in the Official Gazette or in a newspaper of general circulation.
Approved,