Sen. Christopher “Bong” Go has filed Senate Bill No. 1849, a measure seeking to abolish the travel tax imposed on Filipinos leaving the country and on nationals of Association of Southeast Asian Nations (ASEAN) member states traveling to other ASEAN destinations. Go anchored the proposal on the constitutional guarantee of the right to travel, the Philippines’ obligations under regional agreements, and the need to remove what he described as unnecessary burdens on lawful movement.
A member of the Senate Committee on Tourism, Go emphasized the constitutional basis of the measure, stating, “The right to travel is guaranteed under Article III, Section 6 of the 1987 Constitution, which provides that such right shall not be impaired except in the interest of national security, public safety, or public health. As a fundamental principle, the State must ensure that the lawful movement of persons is not burdened by unnecessary restrictions.”
The senator pointed out that despite this constitutional guarantee, the government continues to impose a travel tax on Filipinos and certain foreign nationals leaving the country.
He wrote, “Despite this constitutional guarantee, the Philippine government imposes a travel tax on Filipinos and certain foreign nationals leaving the country. The travel tax was originally established under Presidential Decree No. 1183, and later incorporated and amended under Republic Act No. 9593, otherwise known as the Tourism Act of 2009.”
Citing regional commitments, the senator said the continued imposition of the travel tax runs counter to the Philippines’ obligations within ASEAN.
He wrote, “The imposition of the travel tax runs counter to the State’s commitments under the ASEAN Tourism Agreement of 2002, which encourages the progressive removal of travel-related barriers among ASEAN member states to promote tourism, mobility, and regional integration.”
SBN 1849 provides in Section 1 that the travel tax imposed under PD 1183, as amended, and Section 73 of RA 9593, otherwise known as the “Tourism Act of 2009,” “shall no longer be imposed” on two categories of individuals: “Filipinos leaving the Philippines; and Nationals of Association of Southeast Asian Nations (ASEAN) Member States leaving the Philippines and travelling to other ASEAN Member States.”
The bill further states that “No government agency or private entity shall collect travel tax upon the effectivity of this Act.” It also provides a mechanism for a refund in cases where the travel tax had already been paid before the law’s effectivity.
The measure specifies, “For flights scheduled immediately after the date of the effectivity of this Act, the collecting authority shall refund any previously paid travel tax to the passenger.”
Recognizing the current funding structure tied to travel tax revenues, the proposed measure contains a provision on budgetary support. Section 2 states, “The national government shall ensure and provide necessary funding for the following agencies through the annual General Appropriations Act: The Tourism Infrastructure and Enterprise Zone Authority (TIEZA) for tourism development projects; The Commission on Higher Education (CHED) for tourism-related higher education development fund; and The National Commission for Culture and the Arts (NCCA) for the National Endowment Fund for Culture and the Arts.”
