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BillSBN-164820th Congress

Additional Travel Tax Exemption Act

In committee Filed Dec 18, 2025
◷ Where it standsIn Committee
FiledCommittee2nd Reading3rd ReadingBicamEnacted

Filed on December 18, 2025, and referred to the Committees on Ways and Means and Tourism; it has been pending in committee since March 10, 2026, with no recorded action since then.

Should you care?
Relevance to you
Moderate

The bill addresses the need for updated travel tax exemptions in the context of modern tourism practices.

Travel vloggersTourism professionalsLocal tourism businesses
Timeliness
Timely

The bill responds to the evolving landscape of tourism and digital content creation.

Affects you ifTravel vloggersTourism industry stakeholdersDepartment of TourismTourism Infrastructure and Enterprise Zone Authority
Impact assessment
AI read — verify with source
Overall impact
3.5/ 10
Long title

Additional Travel Tax Exemption Act

Plain-language summary
AI Summary

This bill aims to amend the existing travel tax law to provide additional exemptions for travel vloggers accredited by the Department of Tourism, allowing them to promote Philippine tourism without incurring travel tax.

What this bill actually requires
RequiresAccreditation of travel vloggers by the Department of Tourism (DOT)
RequiresIssuance of Travel Tax Exemption Certificates by the Tourism Infrastructure and Enterprise Zone Authority (TIEZA)
DeadlineImplementing rules and regulations to be promulgated within 60 days after approval
DeadlineEffectivity 15 days after publication
ⓘ AI-generated — verify with the source.↗ Official Senate PDF
What changes from current law

Compared with current law:

Today

Travel vloggers must pay travel tax.

This bill

Travel vloggers accredited by DOT will be exempt from travel tax.

ⓘ AI-generated comparison — verify against the bill and the cited law.
Ask this bill

The bill aims to amend the travel tax law to provide additional exemptions for travel vloggers accredited by the Department of Tourism, allowing them to promote Philippine tourism without incurring travel tax.

Source · full text
Issue areas
HealthEducationSocial WelfareDepartment of TourismTravel Tax ExemptionTravel VloggersPhilippine TourismTourism Infrastructure and Enterprise Zone Authority

✦ Dashed tags are AI-suggested nuance; solid tags follow the committee taxonomy.

Legislative history
Dec 18, 2025Senate
Introduced by Senator MANUEL "LITO" M. LAPID;
Jan 26, 2026Senate
Read on First Reading and Referred to the Committees on WAYS AND MEANS and TOURISM;
Mar 10, 2026Senate
Conducted JOINT COMMITTEE MEETINGS/HEARINGS;
✦ AI insight

Stalled: the bill has been pending in committee for over six months with no action since the joint committee meetings on March 10, 2026.

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Floor activity

No floor deliberations yet — this measure has not reached plenary. Its committee-stage actions appear under Legislative history above.

Full text
SBN-1648 — verbatim textAs filed

Seatt Office of the Secretary TWENTIETH CONGRESS OF THE ) REPUBLIC OF THE PHILIPPINES ) First Regular Session 25 DEC 18 A8:09 SENATE RECEIVED&Y: 1648 S. No. — Introduced by Senator Manuel "Lito" M. Lapid AN ACT AMENDING SECTION 2 OF PRESIDENTIAL DECREE NO. 1183 OF 1977 AS AMENDED, TO PROVIDE ADDITIONAL EXEMPTIONS FOR THE IMPOSITION OF TRAVEL TAX, OR TO BE KNOWN AS THE "ADDITIONAL TRAVEL TAX EXEMPTION ACT" EXPLANATORY NOTE For decades, the Travel Tax has provided essential funding for the sustainable development of Philippine tourism. Under the Tourism Act of 2009, these proceeds are vital to three key pillars of our national identity: 50% is allocated to the Tourism Infrastructure and Enterprise Zone Authority (TIEZA) for constructing essential infrastructure; 40% goes to the Commission on Higher Education (CHED) for tourism- related education programs; and 10% is utilized by the National Commission for Culture and the Arts (NCCA) for the restoration of historical landmarks and cultural heritage conservation. However, the list of exemptions and the procedures for claiming them were largely established in the 1970s. The current demographic and economic landscape, coupled with advancements in digital technology, necessitates a review of these provisions. This bill seeks to exempt travel vloggers who render service to our country by producing content that would promote local tourism. The subject travel vloggers shall be duly accredited by the Department of Tourism for particular periods of time in exchange for content promoting Philippine tourism.

• This bill proposes a responsive update to the Travel Tax Law. It rationalizes the list of exemptions to protect vulnerable sectors and mandates the use of digital systems to facilitate seamless travel, striking a balance between revenue generation and public convenience. In view of the foregoing, the passage of this bill is earnestly sought.

Senate. Office of the secreiary TWENTIETH CONGRESS OF THE ) REPUBLIC OF THE PHILIPPINES ) First Regular Session ) DEC 18 NO :09 SENATE RECEIVED SY: S. No. 1648 Introduced by Senator Manuel "Lito" M. Lapid AN ACT AMENDING SECTION 2 OF PRESIDENTIAL DECREE NO. 1183 OF 1977 AS AMENDED, TO PROVIDE ADDITIONAL EXEMPTIONS FOR THE IMPOSITION OF TRAVEL TAX, OR TO BE KNOWN AS THE "ADDITIONAL TRAVEL TAX EXEMPTION ACT" Be it enacted by the Senate and the House of Representatives of the Philippines in Congress assembled:

SECTION 1. Short Title. - This Act shall be known as the "Additional Travel Tax

7 Exemption Act".

SECTION 2. Declaration of Policy. - The State declares tourism as an

indispensable element of the national economy and an industry of national interest 10 and importance, which must be harnessed as an engine of socioeconomic growth and cultural affirmation to generate investment, foreign exchange and employment, and to continue to mold an enhanced sense of national pride for all Filipinos.

SECTION 3. Definition. - As used in this Act, the term "Travel Vlogger" shall refer

to content creators duly accredited by the Department of Tourism (DOT) who produces and publishes digital tourism content promoting Philippine destinations, subject to the guidelines and minimum engagement metrics established by the DOT.

SECTION 4. Section 2 is hereby amended as follows:

"SEC. 2. The following shall be exempted from the payment of the travel tax imposed under Section one of this Decree by securing a Travel Tax Exemption

Certificate from the Philippine Tourism Authority TOURISM INFRASTRUCTURE AND ENTERPRISE ZONE AUTHORITY (TIEZA): a) xxxxx; XXXXX m) Travel Vloggers duly accredited by the Department of Tourism"

SECTION 5. Implementing Rules and Regulations. - Within sixty (60) days from

the approval of this Act, the Tourism Infrastructure and Enterprise Zone Authority 8 (TIEZA) and the Department of Tourism shall promulgate the rules and regulations 9 implementing the provisions of this Act.

SECTION 6. Separability Clause. - If any provision of this Act or the application

11 of such provision is declared unconstitutional, the remainder thereof not otherwise affected shall remain in full force and effect.

SECTION 7. Repealing Clause. - All laws, presidential decrees, executive orders,

letters of instruction, proclamations or administrative regulations that are inconsistent with the provisions of this Act are hereby repealed, modified, or amended accordingly.

SECTION 8. Effectivity. - This Act shall take effect fifteen (15) days after its

17 complete publication either in the Official Gazette or in a newspaper of general 18 circulation. Approved,

Reproduced from the Senate document. The official PDF is the authoritative version.