• 3. •
NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
Third Regular Session 
)
;• (.©fficp Of Ur «srj»
24 AUG-5 PI 27
SENATE
S. No. 2764
Introduced by Senator Raffy T. Tulfo
AN ACT
AMENDING PRESIDENTIAL DECREE NO. 1183, OTHERWISE KNOWN AS THE 
DECREE AMENDING AND CONSOLIDATING THE PROVISIONS ON TRAVEL 
TAX OF REPUBLIC ACT NO. 1478 AS AMENDED AND REPUBLIC ACT NO. 
6141, PRESCRIBING THE MANNER OF COLLECTION THEREOF, PROVIDING 
PENALTIES FOR VIOLATIONS THEREOF, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
Article III, Section 6 of the 1987 Philippine Constitution recognizes the Filipino 
People's constitutional right to travel. It is provided that the right to travel shall not be 
impaired except in the interest of national security, public safety, or public health, as 
may be provided by law. However despite this, the constitutional right to travel is 
being impaired by the imposition of the expensive travel tax.
The travel tax is a levy imposed by the Philippine government on individuals 
who are leaving the country irrespective of the place where the air ticket is issued and 
the form or place of payment, as provided for by Presidential Decree (PD) 1183, as 
amended. Pursuant to Section 73 of Republic Act No. 9593, fifty percent (50%) of the 
proceeds from travel tax collections shall accrue to the Tourism Infrastructure and 
Enterprise Zone Authority (TIEZA), forty percent (40%) shall accrue to the 
Commission on Higher Education (CHED) for tourism-related educational programs


and courses, and ten percent (10%) shall accrue to the National Commission for 
Culture and Arts (NCCA).
The Filipino taxpayers are already heavily taxed. Among others, Filipinos pay 
income taxes and indirect taxes like the Value-Added Tax (VAT) imposed by the 
government. So as to ease the tax burden of the Filipino taxpayers, this proposed 
measure aims to exempt passengers traveling under economy class passage from 
paying travel taxes. Through this, average Filipino citizens will be able to enjoy their 
travel without incurring additional costs.
In view of the foregoing, the immediate approval of this measure is earnestly
sought.
raffytTtulfo
Senator


NINETEENTH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
Third Regular Session 
)
24 AUG -5 P1 ;27
SENATE
s. No. 2784
Ri;ci:;v.;3U'.
Introduced by Senator Raffy T. Tulfo
AN ACT
AMENDING PRESIDENTIAL DECREE NO. 1183, OTHERWISE KNOWN AS THE 
DECREE AMENDING AND CONSOLIDATING THE PROVISIONS ON TRAVEL 
TAX OF REPUBLIC ACT NO. 1478 AS AMENDED AND REPUBLIC ACT NO. 
6141, PRESCRIBING THE MANNER OF COLLECTION THEREOF, PROVIDING 
PENALTIES FOR VIOLATIONS THEREOF, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress Assembied:
1 
Section 1. Section 1 of Presidential Decree No. 1183, is hereby further amended
2 
to read as foiiows:
3 
" Section 1. There is hereby imposed, in lieu of the travel taxes levied
4 
under Section three of Repubiic Act No. 1478, as amended, and Section
5 
six of Repubiic Act No. 6141, a Travel Tax from all citizens of the
6 
Philippines, permanent resident aiiens and non-immigrant aiiens who
7 
have stayed in the Phiiippines for a period of not less than one year.
8 
There shall be based on the fares on the trip from the Phiiippines and
9 
the trip returning on going to the Phiiippines as weii as the fares paid in
10 
foreign country in continuation of the trip from the Phiiippines and the
11 
trip returning or going to the Philippines. The Secretary of Finance within
12 
sixty (60) days from the approval hereof, shali prepare the Schedule of
13 
Travel Tax for the approval of the President. The scheduie of Travel Tax
14 
may be amended from time to time by the Secretary of Finance which
15 
amendment shaii take effect upon approvai by the President. The Travei


1 
tax under the Schedule shall not exceed the equivalent of fifteen per
2 
cent (15%) of the fare involved but in no case shall the tax be less than
3 
two thousand pesos for those traveling under first class passage; er^e
4 
thousand two hundred and fifty pesos for those traveling under economy
5 
class passage and seven hundred and fifty pesos for all others; provided,
6 
however, That NO TRAVEL TAX SHALL BE IMPOSED UPON THOSE
7 
TRAVELING UNDER ECONOMY CLASS PASSAGE; PROVIDED
8 
FURTHER, THAT subject to the provisions of Sec. 2 (i) and (k) hereof,
9 
individuals who are twelve years old or below shall pay only fifty per cent
10 
of the tax imposed therein."
11 
Sec. 2. Section 2 of Presidential Decree No. 1183, is hereby further amended
12 
to read as follows:
13 
"Section 2. The following shall be exempt from the payment of the travel
14 
tax imposed under section one of this Decree - x x x "
15 
"(I) PASSENGERS TRAVELING UNDER ECONOMY 
CLASS
16 
PASSAGE."
17 
Sec. 3. Separability Clause. - If any provision of this Act or the application
18 
thereof to any persons or circumstances shall be held unconstitutional, the remainder
19 
of this Act and the application of such provisions to other persons and circumstances
20 
not otherwise affected shall remain in full force and effect.
21 
Sec. 4. Repealing Clause. - All laws, decrees, proclamations, issuances, or
22 
ordinances that are contrary to or inconsistent with the provisions of this Act are
23 
hereby amended, repealed or modified accordingly.
24 
Sec. 5. Effectivity. - This Act shall take effect fifteen (15) days after its
25 
publication in the Official Gazette or in a national newspaper of general circulation.
Approved,