§chate TWENTIETH CONGRESS OF THE Officp of the Secretary REPUBLIC OF THE PHILIPPINES ) First Regular Session NOV 17 P3:38 SENATE RECEIVED BY: Senate Bill No. 1529 Introduced by Senator JOEL VILLANUEVA 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 EXPLANATORY NOTE Article III, Section 6 of the 1987 Constitution guarantees 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, the imposition of a mandatory travel tax contradicts this constitutional protection. Originally introduced in 1956, the travel tax was designed as a tool for revenue generation, particularly to fund tourism-related agencies. In 1977, Presidential Decree No. 1183 restructured the tax, and it has remained in place since then, with only minor adjustments to its rates.* Over the years, the imposition of travel tax has evolved into a policy that hinders mobility based on financial capability, disproportionately burdening lower- and middle- income Filipinos. The current rate for economy class travelers is P1,620, which is a significant amount for lower-income households. A family of four, for instance, would have to pay P6,480, money that could be better used for other necessities or reinvested in the local economy. And with millions of Filipinos traveling abroad every year, this fee can add significant costs to international travel, particularly for those who wish to engage in tourism, pursue educational opportunities, or visit family members overseas. NTRC. A Review of the Impact of the COVID-19 Pandemic on the Travel Tax Collection of the Government. Published July 2021. Available https://www.ntrc.gov.ph/images/journal/2021/j20210708a.pdf (Accessed on 31 July 2025).
The travel tax is also inconsistent with the country's international commitments, particularly its obligations under the ASEAN Tourism Agreement signed in 2002.2 The agreement calls for the phasing out of travel levies and taxes on nationals of ASEAN Member States traveling to other ASEAN nations. By maintaining the travel tax, the Philippines is failing to fully comply with the Agreement, which aims to promote regional integration and ease of travel. Furthermore, the ASEAN Tourism Strategic Plan specifically advocates for freer cross-border movement and the fostering of people-to-people exchanges,3 both of which are hindered by the current travel tax system. Hence, this bill, previously filed by Senator Aquilino "Koko" Pimentel III, proposes the abolition of the travel tax on Filipinos leaving the country regardless of the purpose of travel and nationals of other ASEAN Member States traveling within the region. This is a necessary reform to uphold the Filipinos' constitutional right to travel, align the country with its regional obligations under ASEAN agreements, and encourage a more inclusive and globally connected Philippine society. In view of the foregoing, the passage of this bill is earnestly sought. Грим- JOEY VILLANUEVA q 2 ASEAN Tourism Agreement. November 2002. Available at https://agreement.asean.org/media/download/20140119115530.pdf (Accessed on 31 July 2025). 3 ASEAN Tourism Strategic Plan 2016 - 2025. Published in 2025. Available at https://asean.org/wp- content/uploads/2012/05/ATSP-2016-2025.pdf (Accessed on 31 July 2025).
Senate Office of the Serretarp TWENTIETH CONGRESS OF THE ) REPUBLIC OF THE PHILIPPINES 25 NOV 17 P3:38 First Regular Session RECEIVED BY: SENATE Senate Bill No. 1529 Introduced by Senator JOEL VILLANUEVA 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 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 Association of Southeast Asian Nations (ASEAN) Member States leaving the Philippines and travelling to other ASEAN Member States.
SEC. 2. Separability Clause. - If any portion or provision of this Act is declared
unconstitutional, the remainder hereof or any provisions not affected thereby shall remain in force and effect.
SEC. 3. Repealing Clause. - Presidential Decree No. 1183, as amended, and
any other law, issuance, executive order, letter of instruction, rule, or regulation inconsistent with the provisions of this Act are hereby repealed or modified accordingly.
SEC. 4. Effectivity. - This Act shall take effect fifteen (15) days after its
complete publication in the Official Gazette or in a newspaper of general circulation. Approved,