Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

EIGHTEENTH CONGRESS
First Regular Session

HOUSE BILL NO. 5483

Introduced by Representatives Ria Christina G. Farinas
and Rudys Caesar G. Farifias

EXPLANATORY NOTE

The contribution of Overseas Filipino Workers (OFWs) to the country's
revenue raising effort and economic standing, in general, is undeniably
significant, with their total yearly remittances amounting to billions of pesos.
Indeed, as they have always been acknowledged, the OFWs are Philippine
society's modern day heroes. And, rightfully so, government has as much as
possible conferred upon them privileges and protection in various matters.

This notwithstanding, there is still some void to fill as the so-called solo parent
OFWs face some sort of inequity in the field of taxation. Specifically, children of
these single parents modern day heroes are currently denied exemption from
travel tax, an incentive to which broods of their married counterparts are entitled
as provided for under Republic Act No. 6768, as amended, otherwise known as
“AN ACT INSTITUTING A BALIKBAYAN PROGRAM", which incidentally considers
OFWs as “‘balikbayans". Considering that solo parent OFWs are as equally worthy
of government recognition as those married Filipino migrant workers, the single
valid criterion being their honest and hard toil in foreign lands, this unfortunate
circumstance must be remedied. There should be undivided and impartial
recognition of the laudable and selfless hard work of all OFWs.

It is worth noting, however, that Republic Act No. 8042, as amended,
otherwise known as the “MIGRANT WORKERS AND OVERSEAS FILIPINOS ACT OF
1995" grants travel tax exemption solely to OFWs and not to their dependents,
which is contrary to the provisions of RA No. 6768.


This legislative proposal seeks to address the abovementioned
disproportion in tax treatment and apparent inconsistency between the laws
involved by categorically providing travel tax exemption to children of both
married and solo parent OFWs, amending Republic Act No. 8042, as amended.

Accordingly, passage of the measure is earnestly sought.

RIA CHRISTINA G. FARINAS RUD’ G. FARINAS |


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

EIGHTEENTH CONGRESS
First Regular Session

HOUSE BILL NO.. 5483

Introduced by Representatives Ria Christina G. Farifias
and Rudys Caesar G. Farifias

AN ACT
GRANTING TRAVEL TAX EXEMPTION TO DEPENDENTS OF MARRIED OR SOLO
PARENT OVERSEAS FILIPINO WORKERS, AMENDING FOR THE PURPOSE SECTIONS 3
AND 35 OF REPUBLIC ACT NO. 8042, OTHERWISE KNOWN AS THE “MIGRANT
WORKERS AND OVERSEAS FILIPINOS ACT OF 1995", AS AMENDED BY REPUBLIC
ACT NO. 10022

Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled:

SECTION 1. Section 3 of Republic Act No. 8042, as amended, is hereby
further amended to read as follows:

“Section 3. Definitions. - For purposes of this Act:
(a) Xx
(b) ‘SOLO PARENT’ AS DEFINED UNDER SECTION 3 (A) OF REPUBLIC ACT
NO. 8972, OTHERWISE KNOWN AS THE “SOLO PARENT'S WELFARE ACT
OF 2000";
(c) ‘DEPENDENTS’ REFERS TO THE FOLLOWING:

(1) SPOUSE AND CHILDREN OF THE MARRIED OVERSEAS FILIPINO.
WORKER; AND

(2) CHILDREN OF THE SOLO PARENT OVERSEAS FILIPINO WORKER.

[(b)] (D) 20


[(e)] (E) xx"

SEC. 2. Section 35 of Republic Act No. 8042, as amended, is hereby further
amended to read as follows:

“SEC. 35. Exemption from Travel Tax, Documentary Stamp Tax and Airport
Fee. — All laws to the contrary notwithstanding, the migrant worker AND HIS
OR HER DEPENDENTS shall be exempt from the payment of travel tax and
airport fee upon proper showing of entitlement by the POEA.

The remittances of all overseas Filipino workers, upon showing of the same
proof of entitlement by the overseas Filipino worker's beneficiary or recipient,
shall be exempt from the payment of documentary stamp tax.”

SEC 3. Implementing Rules and Regulations. - Within six (6) months from the
effectivity of this Act, the Secretary of Finance shall, upon the recommendation
of the Commission of Internal Revenue, promulgate the necessary rules and
regulations for its effective implementation.

SEC 4. Separability Clause. - If any provision of this Act is subsequently
declared invalid or unconstitutional, the other provision hereof which are not
affected thereby shall remain in full force and effect.

SEC 5. Repealing Clause. - Republic act No. 6768, as amended, otherwise
known as “AN ACT INSTITUTING A BALIKBAYAN PROGRAM" is hereby amended or
modified accordingly.

All other laws, acts, presidential decrees, executive orders, issuances,
presidential proclamations, rules and regulations or parts thereof, which are
contrary to or inconsistent with any provision of this Act are hereby repealed,
amended or modified accordingly.

SEC 6. Effectivity Clause. - This Act shall take effect fifteen (15) days after its

complete publication in the Official Gazette or in at least two (2) newspapers of
general circulation.

Approved,