What is Travel tax

The travel tax is a levy imposed by the Philippine government on the following 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: A. Citizens of the Philippines; B. Permanent resident aliens whose immigration status maybe any of the following:

Sec. 13 Sec. 13 A Sec. 13 B Sec. 13 C Sec. 13 D

Quota or Preference Immigrant Visa Visa issued to an Alien Spouse of Philippine Citizen Child born outside the Philippines by a 13A Mother Child born in the Philippines by a 13A Mother Loss of Citizenship by a Filipino Woman by her Marriage to an Alien Sec. 13 E / RP # Returning Resident Sec. 13 G NB Former Natural-born Citizen of the Philippines who was Naturalized by a Foreign Country TRV (LI #33) Temporary Residence Visa RA 7919 Alien Social Integration Act of 1995 RC /RFC /IC Recognition as Filipino Citizen RA 7837 Permanent Resident EO 324 Illegal Aliens Who Entered the Philippines Before Jan. 1, 1984 and Continuously Resided in an Unlawful Status MCL-07-021 Granting Permanent Residence to Chinese and Korean nationals MCL-08-003 PD 730/PD 419 Granting Permanent Residence to Certain Alien Non-Immigrants

C. Non-resident aliens who have stayed in the Philippines for more than one(1) year. Note: Non-immigrant aliens who have not stayed in the Philippines for more than a year are not covered by the travel tax. However, TIEZA F356 need to be prepared by the ticketing officer for passengers with the following immigration status except for FGO & their dependents (Sec. 9E) who have stayed for more than a year, they have to secure Travel Tax Exemption Certificate.

9A 9B 9C 9D

Temporary Visitor coming for business or for pleasure or for reasons of health Transit Passenger Foreign Seamen Treaty Trader/Investor

9E 9F 9G 47 A2 / PEZA 47 B APEC/ABTC EO 408 EO 226 ---SIRV EO 63 EO 1037 ---SRRV EO 191 EO 758/SVEG LOI 911 PD 1034 RA 6768 / BB 1yr RA 7227 ---SSIV ---SSRV ---SSWV ---SCWV RA 7922/CEZA RA 9225 w/ PP RA 9728/FWV/AFAB SSP SWP TVV TWP US Military

Foreign Government Officials (If more than 1 year secure TEC) Foreign Students Pre-Arranged Employee Special Non-Immigrant Visa Refugees APEC Business Travel Card Tourist/ non-visa required nationals admitted for 21 days Omnibus Investments Act of 1987 Special Investors Resident Visa SIRV in Tourist-Related Projects and Tourist Establishments Philippines Retirement Authority ---Special Retiree Resident Visa/ Indefinite Granting No-Visa Entry for initial stay of 7 Days for Chinese Nationals who are holders of Macao-Portuguese Passport Special Visa for Employment Generation effective March 9, 2009 Granting No-Visa Entry for initial stay of 7 Days for Chinese Nationals for holders of HK-British-HK-SAR Passport Executives of Multinational Companies Balikbayan Bases Conversion and Development Act of 1992 ---Subic Special Investor Visa ---Subic Special Retiree's Visa ---Subic Special Working Visa ---Special Clark Working Visa Cagayan Special Economic Zone Dual Passport (if arrival is stamped in Philippine passport pax to secure TEC) FAB Working Visa (Freeport Area of Bataan) Special Study Permit (Student Visa) Special Work Permit under Law Instruction 27 Temporary Visitors Visa Temporary Work Permit VFA-USA NS Pecos

As mandated by the law, the taxes are divided among the Tourism Infrastructure and Enterprize Zone Authority (TIEZA), the National Commission for Culture and the Arts (NCCA), Commission for Higher Education (CHED) for use in government programs.

What are the Travel Tax Rates?

Full rate Standard reduced rate Privileged reduced rate for dependents of Overseas Contract Workers (OCWs)

First Class Passage PHP 2700 PHP 1350 PHP 400

Economy Class Passage PHP 1620 PHP 810 PHP 300

A Processing fee of Php 200.00 kis collected for each certificate issued

Who can avail of Travel Tax exemption / reduced rate? and What are the documents required?

(Presentation of passport required in all cases.) A. Section 2 of PD 1183, as amended, provides that the following are exempted from the payment of the travel tax: Foreign diplomatic representatives 1. Certification from the Office of Protocol, Department of Foreign Affairs or their respective Embassy/Consulate Employees of the United Nations (UN) Organization or its agencies 1. UN passport or 2. Certification of employment from the UN office or its agency Note: Dependents are also exempted if travel is paid for and certified by the UN. For dependents of employees of other UN agencies, a certification and proof from the organization/agency is required. United States (US) Military Personnel including dependents and other US nationals with fares paid for by the US Government or on US Government-owned/chartered transport facilities. 1. Government Transport Request (GTR) or certification from the US Embassy. Filipino Overseas Contract Workers 1. If hired through POEA, Overseas Employment Certificate (OEC) from POEA 2. If directly hired abroad, a Certificate of Employment issued by the Philippine Embassy/Consulate in the place of hire or an employment contract authenticated by the Philippine Embassy/Consulate International carrier crew 1. Certification from the Bureau of Air Transportation that crew member is joining his aircraft, indicating name of crew member, position and location of aircraft Filipino permanent residents abroad whose stay in the Philippines is less than one (1) year. 1. Copies of the ID pages of passport and stamp of last arrival in RP 2. Proof of permanent residence in foreign country (e.g. US Green Card, Canadian form 1000, etc.)

Philippine Foreign Service personnel assigned abroad and their dependents 1. Certification from the Department of Foreign Affairs to this effect Philippine government (excluding government-owned and controlled corporations) employees on official travel 1. Certified true copy of travel authority or travel order from the respective Secretary of agency or its equivalent Grantees of foreign government-funded trips 1. Proof that travel is provided/funded by a foreign government. Students with approved scholarships by appropriate government agency 1. Certification from concerned Philippine government agency Note: "Student" is defined as a person attending formal classes in an educational institution for the purpose of taking up a course leading to a diploma the duration of which is not less than one year. Infants (2 years & below) 1. In case where original passport cannot be presented, original Birth Certificate and photocopy of ID page of passport. Personnel (and their dependents) of Philippine offices of multinational companies not engaged in business in the Philippines 1. Certification from the Board of Investments

Those authorized by the President of the Republic of the Philippines 1. Written authorization from the Office of the President which explicitly entitles the passenger to an exemption B. RA 6768 provides for the exemption of the following from payment of the travel tax: Balikbayans whose stay in the Philippines is less than one (1) year

2. Ticket used in traveling to the Philippines

Family members of former Filipinos accompanying the latter 1. Foreign passport of former Filipino or other evidence of former Philippine Citizenship 2. Birth certificate or adoption papers of children and/or marriage contract of accompanying spouse Note: Exemption under RA 6768 is available only if the individual does not fall under any of the exempted categories provided under Sec. 2 of P. D. 1183, as amended. C. Section 2-A of PD 1183, as amended, states that the following are entitled to a standard reduced travel tax rate: Minors from 2 to 12 years 1. In case where original passport cannot be presented, original Birth Certificate and photocopy of ID page of passport. Filipino journalists on journalistic assignment 1. Certification from the Office of the Press Secretary and 2. Certification/Accreditation from the journalist's editor or station manager

Those authorized by the President of the Republic of the Philippines 1. Written authority from the Office of the President which explicitly entitles the passenger to a reduced rate D. Section 2-B of PD 1183, as amended, states that the following are entitled to a privileged reduced travel tax rate: Legitimate spouse of overseas contract worker (OCW) 1. Passport 2. POEA Overseas Employment Certificate (OEC) / balikmanggagawa form 3. Marriage contract Legitimate unmarried children of OCW below 21 years old

1. Passport 2. OEC / balikmanggagawa form 3. Birth certificate How do you avail of a Travel Tax exemption / reduced rate? A. For holders of tickets issued outside the Philippines or internet-booked tickets: Secure original documents specified for either exemption or reduced rate Proceed to the nearest TIEZA Travel Tax Office, and: 1. Show original documents for reproduction by TIEZA; Note: Original of some documents have to be submitted. 2. Pay tax and/or processing fee; and 3. Wait for release of certificate and official receipt (O.R.) Submit the certificate of Travel Tax Exemption/Official Receipt of travel tax payment to the airline check-in counter personnel at the airport

B. For holders of tickets to be issued in the Philippines: Secure original documents specified for either exemption or reduced rate Proceed to the nearest TIEZA Travel Office, and: 1. Show original documents for reproduction; Note: Original of some documents have to be submitted 2. Pay processing fee; and 3. Wait for release of certificate and official receipt (O.R.) Submit the Travel Tax Exemption/Reduced Travel Tax Certificate to the airline ticketing/travel agency office for the issuance of air tickets.

How do you pay the full Travel Tax?

For those with tickets issued outside of the Philippines or internet-booked tickets, pay directly to the TIEZA Travel Tax Office For those whose tickets will be issued in the Philippines, payment is through the airline/travel agency.

IMPORTANT REMINDERS Travel Tax Exemption/Reduced Travel Tax Certificates can only be issued by the TIEZA Travel Tax Office Air tickets which will be issued in the Philippines will only be released upon payment of the Travel Tax or submission of the Travel Tax Exemption / Reduced Travel Tax Certificates to the ticketing office.

Who may avail of travel tax refund and what are the requirements?

Refund may be granted for the following reasons: A. Regular Refund Requirements (In all cases, submission of photocopy of identification page of the passport and TIEZA Refund Application Form 353) 1. Unused ticket (including cancelled flights or offloaded passengers) a. Copy of fare refund voucher and/or credit memo certified by airline authorized personnel b. Certification from the airline authorized signatory that the ticket is unused and has no fare refund value c. For non-revenue tickets, submission of copy of the ticket and certification from the airline authorized signatory that the ticket is unused 2. Non-coverage presentation of original passport and submission of copy of ticket In case the original passport cannot be presented, copy of ticket and certification from the Bureau of Immigration indicating the following: a. Passengers identity b. Immigration status c. Applicable arrival date (and departure as the case may be) 3. Travel Tax Exemption/Reduced Travel Tax a. Supporting documents used as basis for the exemption/reduced tax b. Copy of ticket in certain cases 4. Others a. Downgraded ticket certification from the airline that the ticket was downgraded or a certified copy of the flight manifest b. Double payment proof that the same ticket was taxed twice c. Undue tax copy of the ticket to show that it is not subject to tax In case where the travel tax was paid directly to the TIEZA, the TIEZA Official Receipt (passenger and airline copy) shall be submitted. B. Same-Day Refund (SDR) Travel tax may be refunded in cash to passengers within 24 hours from payment at the airport Travel Tax Counter where it was paid. The refund shall be paid only to the passenger who shall be properly identified through the passport to be presented for this purpose.

Requirements: In all cases, presentation of passport and submission of TIEZA Official Receipts (OR, passenger and airline copy) and accomplished SDR Application 1. Offloaded passengers/cancelled flights a. Ticket b. Certification from airline authorized signatory 2. Entitled to exemption or reduced tax a. Documents to support the entitlement to exemption or reduced travel tax b. Ticket 3. Tax inadvertently paid twice for the same ticket a. Copy of the ticket on which travel tax was previously collected or another TIEZA OR (passenger and airline copies) 4. Undue tax a. Proof that the ticket is not subject to tax Basic Policies on Refund Claims for refund must be made within two (2) years from date of payment Checks are for deposit to payees account only but may be uncrossed upon the request of the payee in person who shall be properly identified Claimant other than the passenger needs a Special Power of Attorney (SPA) to receive the check For minor payees parents are to present certified true copy of the minors birth certificate, unless the parents signed the passport on minors behalf. Claimants other than the parents need to present the minors birth certificate plus SPA executed by the parents The following are acceptable IDs for the purpose of claiming refund check: Passport SSS/GSIS ID Drivers license Postal ID PRC ID Carriers or their agents may grant the refund to the passenger if the travel tax sought to be refunded has not yet been remitted to TIEZA.

MANILA TRAVEL TAX OFFICES

TIEZA MAIN OFFICE Rm.117, DOT Bldg., T.M. Kalaw St., Ermita, Manila e-mail address: traveltax@tieza.com.ph Tel. Nos.: (0632)525-3029, (0632)5247734, (0632)524-9890 (0632)524-7141 loc. 100/103/109 TeleFax No.: (0632)525-2545 NAIA- Terminal 1 Departure Lobby, NAIA Paraaque City Tel. Nos.: (0632)879-6038 NAIA- Terminal 2 Departure Lobby Centennial Bldg., Paraaque City Tel. No.: (0632)879-5160 NAIA- Terminal 3 Departure Lobby, NAIA Nichols Ave., Pasay City Tel. No.: (0632)877-7888 loc.8166 PROVINCIAL TRAVEL TAX OFFICES BACOLOD Departure Area New Bacolod- Silay Airport Brgy. Bagtic, Silay City BAGUIO DOT Bldg. Governor Pack Road, Baguio City Tel. No.: (074) 442-6226 CAGAYAN DE ORO Gardens of Malasag Eco-Tourism Village Cugman, Cagayan de Oro City Tel. No.: (088) 855-6183 Telefax. No.: (088) 271-2495 CEBU 3rd Floor, Rms. 301-302, City Savings Bank Bldg., Cor. P. Burgos St. & Osmea Blvd. Near Basilica del Sto Nio, Cebu City TeleFax. No.: (032) 253-3532 CEBU (Mactan) Mactan Cebu International Airport, International Departure Area, LapuLapu City, Cebu Tel. No.: (032) 236-3481 CLARK (DMIA) Departure Lobby Diosdado Macapagal International Airport Clarkfield, Pampanga CLARK ONE STOP PROCESSING CENTER (OSPC) Bldg. 7256 POEA Satellite Office C.M. Recto Highway Clark Special Economic Zone Clarkfield, Pampanga

DAVAO TRAVEL TAX Door 12, Tourism Complex Ramon Magsaysay Park, Davao City Telefax. No.: (082) 221-7123 DAVAO AIRPORT Departure Area Davao International Airport Sasa, Davao City ILOILO DOT Region VI Bldg., Capitol Grnd., Bonifacio Drive, Iloilo City Tel. No.: (033) 337-5411 Fax No.: (033) 335-0245 KALIBO Departure Area Kalibo International Airport Kalibo, Aklan LAOAG Laoag International Airport, 2nd Floor ATO Bldg., Laoag, Ilocos Norte Telefax No.: (077) 772-1162; (072)6708446 c/o ATO LA UNION Mabanag Hall, San Fernando, La Union Telefax No.: (072) 607-1963

As of May 2012

ZAMBOANGA NS Valderosa St., Zamboanga City Tel. No.: (062) 991-8687 Fax. No.: (062) 992-6246 c/o Lantaka Hotel