EIGHTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
S.B. No.
SENATE
384
•19 
JUL11 
P3--50
HI:.;.
£
INTRODUCED BY: SENATOR EMMANUEL D. PACQUIAO
AN ACT
ABOLISHING THE PHILIPPINE TRAVEL TAX IMPOSED TO FILIPINOS 
DEPARTING FROM ALL INTERNATIONAL AIRJ’ORTS AND SEAPORTS IN THE
PHILIPPINES
EXPLANATORY NOTE
Filipinos departing from all international airports and seaports to travel abroad are 
imposed with travel tax ranging from Three Hundred Pesos (Php 300) to Two Thousand Seven 
Hundred Pesos (Php 2,700).
Under Republic Act No. 9593 or the Tourism Act of 2009, 50 percent of the travel tax 
collection will be given to TIEZA while 40 percent is allotted for the Commission on Higher 
Education for tourism-related educational programs, and the remainder will be given to the 
National Commission for Culture and the Arts.
While the allocation of the travel tax is undisputable for a lawful purpose, however, the 
means is unreasonable as the purposes for which it was created have no clear connechon to 
traveling. Rather, it imposes an unnecessary burden to travelers and thereby reduces their right
to mobility.
It is also worthy to note that on November 4, 2002, Philippines entered into ASEAN 
Tourism Agreement with South East Asian Nations phasing out travel levies and travel taxes 
on nationals of ASEAN Member State traveling to other ASEAN Member States. Despite said 
Agreement, travel taxes are still imposed upon individuals traveling to other ASEAN Member 
States.
In view of the foregoing, this bill seeks to remove the burden of travel tax to Hlipinos 
by abolishing the imposition of Philippine Travel Tax to Filipinos departing from all 
international airports and seaports in the country.
Thus, the immediate passage of this measure is earnestly sou^h^
EMMANUEL D. PACQUIAO


EIGHTEENTH CONGRESS OE THE 
) 
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
S.B. No.
SENATE
384
*19 
JUL11 
P3 50
RECiir.cu’- ____
INTRODUCED BY: SENATOR EMMANUEL D. PACQUIAO
AN ACT
ABOLISHING THE PHILIPPINE TRAVEL TAX IMPOSED TO FILIPINOS 
DEPARTING FROM ALL INTERNATIONAL AIRPORTS AND SEAPORTS IN THE
PHILIPPINES
Be it enacted by the Senate and the House of Representatives of the Philippines in Congress 
assembled:
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SECTION 1. Repeal. -  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. 7356, Republic Act No. 7722, and Republic Act No. 
9593, are hereby repealed.
SEC. 2. Effect of Repeal. -  The collection of travel taxes will be prohibited after the 
effectivity of this Act. For flights that are scheduled on or after the effectivity of this Act and 
the travel taxes due were collected prior to the effectivity of this Act, the travel taxes paid 
shall be refunded.
SEC. 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, the Commission on 
Higher Education for the Higher Education Development Fund, and the National 
Commission for Culture and the Arts for the National Endowment Fund for Culture and the 
Arts. Thereafter, such sums as may be necessary shall be included in the annual GAA.
SEC. 4. Implementing Rules and Regulations. -  Within sixty (60) days from the 
promulgation of this Act, the Tourism Infrastructure and Enterprise Zone Authority shall 
formulate the implementing rules and regulations in connection with the immediate refund 
provided in Section 2 hereof
SEC. 5. Separability Clause. -  Should any provision or part of this Act be declared 
unconstitutional, the other provisions or parts not affected thereby shall remain valid and 
effective.


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SEC. 6. Effeclivity. This Act shall take effect fifteen (15) days after its publication in two (2) 
newspapers of general circulation.
Approved,