Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. _______ 
Introduced by  
REPRESENTATIVE FRANZ S. PUMAREN 
EXPLANATORY NOTE 
The Tourism Infrastructure and Enterprise Zone Authority (TIEZA) charges all  citizens of 
the Philippines departing from all international airports and seaports to travel abroad a travel tax 
at the following rates in Philippine peso: 
Particulars 
First Class 
Economy Class 
Full Travel Tax 
2,700.00 
1,620.00 
Standard Reduced Travel Tax 
1,350.00 
810.00 
Privileged Reduced Travel Tax for 
Dependents of Overseas Filipino 
Workers (OFWs) 
400.00 
300.00 
Republic Act No. 9395 or the “Tourism Act of 2009” provides that the total travel taxes 
collected shall be divided between TIEZA (50% for the development of sustainable tourism 
infrastructure projects, designation of Tourism Enterprise Zones, operation of TIEZA assets, and 
funding of administrative expenses for the collection of travel tax), Commission on Higher 
Education (CHED) (40% for tourism-related educational programs and courses), and National 
Commission for Culture and the Arts (NCCA) (10% for the preservation, conservation, and 
protection of the country’s historical and cultural heritage). 
Although the collection of travel taxes is ascertained for a lawful purpose, and given that 
the collection has significantly plummeted in 2020 (from the previous year’s Php 7.217 Billion to 
an 82.87% drop at Php 1.236 Billion) because of the impact brought about by global lockdowns 
and travel restrictions due to the COVID-19 pandemic, the undersigned is of a strong view that 
burdening Filipinos by overtaxing travel is utterly unreasonable and unnecessary. Similarly, 
July 22, 2022
11:28 am
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building tourism infrastructure, as well as performing tourism-related projects and cultural 
conservation, are programs that can directly be funded through the General Appropriations Act. 
 
Additionally, low-cost carriers such as Cebu Pacific and Air Asia Philippines have been 
lobbying for the removal of travel tax in the country. A study conducted by the latter proved that 
the removal of travel tax would roughly slash about P4 billion of revenue in five (5) years. 
However, it will gain an estimated Php 299 Billion in direct and induced revenues due to a 
prospective upsurge of tourist arrivals. The removal of travel tax will pave the way for more 
tourists to travel and visit famed destinations in the country, hence, boosting the country’s 
economic recovery and providing more jobs for our fellow citizens directly affected by the 
pandemic. 
 
Given the foregoing, the passage of this measure is earnestly sought. 
 
 
 
 
 
 
 
FRANZ S. PUMAREN 
                                                                                                     3rd District, Quezon City 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. _______ 
Introduced by  
REPRESENTATIVE FRANZ S. PUMAREN 
AN ACT 
ABOLISHING TRAVEL TAX 
Be it enacted by the Senate and the House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Rescinding Collection of Travel Tax. – Provisions of laws relating to the authority to 
collect or receive funding from the collection of Travel Tax, including but not limited to, Republic 
Act No. 1478, as amended, Republic Act No. 7722, and Republic Act No. 9593, are hereby 
repealed. 
SECTION 2. Effect. – The collection of travel taxes will be prohibited after the effectivity of this 
Act.  For flights scheduled on or after the effectivity of this Act, the travel taxes paid shall be 
refunded immediately. 
SECTION 3. Appropriations. – The amount necessary for the programs funded by the travel tax 
collections and for the implementation of this Act shall be charged to the respective appropriations 
under the current General Appropriations Act (GAA) of the Department of Tourism for the Tourism 
Infrastructure and Enterprise Zone Authority (TIEZA), the Commission on Higher Education 
(CHED) for the Higher Education Development Fund, and the National Commission for Culture 
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and the Arts (NCAA) for the National Endowment Fund for Culture and Arts.  Thereafter, such 
sums as may be necessary shall be included in the annual GAA. 
 
SECTION 4. Implementing Rules and Regulations. – Within ninety (90) days from the approval 
of this Act, the TIEZA shall formulate the implementing rules and regulations in connection with 
the immediate refund provided in Section 2 hereof. 
 
SECTION 5. Separability Clause. – If any provision, or part hereof, is held invalid or 
unconstitutional, the remainder of the law or the provision not otherwise affected shall remain 
valid and subsisting. 
 
SECTION 6. Effectivity. – This Act shall take effect fifteen (15) days from its publication in the 
Official Gazette or in at least two (2) newspapers of general circulation. 
 
 
Approved,