TWENTIETH CONGRESS OF THE​
) 
REPUBLIC OF THE PHILIPPINES​
) 
First Regular Session​
​
) 
HOUSE OF REPRESENTATIVES 
HOUSE BILL No. 3529
INTRODUCED BY HON. RICARDO S. CRUZ, JR. 
EXPLANATORY NOTE 
All Filipinos, especially senior citizens and persons with disabilities, must 
be able to travel freely, without any form of hindrance. This is a right guaranteed 
by the Constitution. By abolishing the travel tax, we inch closer towards realizing 
the freedom of movement that our fundamental law envisions for every citizen.  
Presidential Decree No. 1183 that imposes the collection of travel tax was 
signed nearly five (5) decades ago. Much has changed since then, including the 
substantial growth in government revenue collection from other sources. While 
we recognize the importance of travel tax in funding programs for tourism 
infrastructure, higher education, and culture and arts as provided by Republic Act 
9593 or the Tourism Act of 2009, it is equally important to consider the burden 
already carried by an ordinary Filipino who pays one of the highest rates for 
income tax1 and Value Added Tax2 in Southeast Asia, along with other taxes 
levied in the country. It is high time to give travelers a break and allow for tourism 
to flourish by removing one of the barriers to travel. This would pave the way for 
us to encourage traveling as a form of lifelong learning. 
According to a study conducted by an airline in the country, removing the 
travel tax would equate to a PHP 4 Billion loss in government revenues, but 
could generate PHP 299 Billion for the economy due to an increased traveler 
spending3. The only negative impact of this bill is loss of revenue. However, by 
making travel more affordable, it will encourage more people to travel and spend 
more. In fact, many of the infrastructure gains have been driven by increased 
travel and temporary migration of the overseas Filipino workers. Furthermore, 
since fuel and movement of goods are also taxed, there are ways by which the 
revenue loss can be offset. Clearly, the benefits of abolishing travel tax outweigh 
the temporary loss that the government would have to bear.  
We can build upon the momentum set in motion by the signing of 
Memorandum Order No. 29 in 2023. This exempts all travelers by air departing 
from all international airports in Mindanao and Palawan, and who are bound for 
any destination in the Brunei Darussalam -Indonesia-Malaysia-Philippines-East 
ASEAN Growth Area (BIMP-EAGA) from payment of travel tax until 30 June 
20284. This sets a clear precedent. If such a measure can be implemented in 
select regions, then we can take it a step further by fully abolishing the travel tax 
4 https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%20110-2024%20Attachment%20.pdf 
3 https://calabarzon.depdev.gov.ph/2023/08/10/calabarzon-sced-supports-the-abolition-of-travel-tax/ 
2 https://filipinotimes.net/latest-news/2024/10/03/ph-tops-southeast-asia-with-highest-vat-rate-at-12/ 
1 https://www.aseanbriefing.com/news/comparing-tax-rates-across-asean/ 
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August 12, 2025
10:40 am


and enabling seamless travel for Filipinos and our neighbors in the ASEAN 
region. 
Doing so ultimately fulfills our commitment to international agreements, 
specifically the ASEAN Tourism Agreement signed in 2002, stating that member 
states shall facilitate travel within and into ASEAN by, among others, phasing out 
travel levies and travel taxes on nationals of ASEAN Member States traveling to 
other ASEAN Member States5. 
In line with the policy adopted by its original proponent Senator Alan Peter 
“Compañero” S. Cayetano, this bill therefore serves as a counterpart measure. It 
is for the reason stated above that the passage of this measure is earnestly 
sought. 
RICARDO S. CRUZ, JR. 
5 https://asean.org/asean-tourism-agreement/ 
2 


TWENTIETH CONGRESS OF THE​
) 
REPUBLIC OF THE PHILIPPINES​
) 
First Regular Session​
​
) 
HOUSE OF 
REPRESENTATIVES HOUSE 
BILL No. 3529
INTRODUCED BY HON. RICARDO S. CRUZ, JR. 
AN ACT  
ABOLISHING THE TRAVEL TAX ON FILIPINOS AND ON NATIONALS OF 
ASSOCIATION OF SOUTHEAST ASIAN NATIONS (ASEAN) MEMBER 
STATES TRAVELLING TO OTHER ASEAN MEMBER STATES 
Be it enacted by the Senate and the House of Representatives of the Philippines 
in Congress assembled: 
SECTION 1. Abolishing the Travel Tax. - Travel tax shall no longer be 
imposed on the following individuals: 
a) Filipinos leaving the Philippines; and
b) Nationals of the other Association of Southeast Asian Nations (ASEAN)
Member States leaving the Philippines and travelling to other ASEAN
member states.
SEC. 2. Repeal. - Presidential Decree No. 1183, as amended, laws,
executive orders or parts thereof inconsistent with this Act are hereby repealed, 
modified, or amended accordingly. 
SEC. 3. Separability Clause. - Should any provision or part of this Act be 
declared unconstitutional or invalid, the other provisions and parts hereof, insofar 
as they are separable from the invalid ones, shall remain in full force and effect. 
SEC. 4. Effectivity. - This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or in at least two (2) newspapers of general 
circulation. 
Approved, 
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