TRAVEL TAX EXEMPTION PRIVILEGES

Under Presidential Decree (PD) No. 1183, as amended by PD 1205, Batas Pambansa (BP) 38 and Executive Order (EO) 283, Filipinos and other nationals travelling to other countries are required to pay travel tax before departure from the Philippines. Eligible Filipino nationals abroad, however, may avail themselves of the travel tax exemption privileges.

WHO MAY AVAIL

• Filipino permanent residentsin Japan may avail of the exemption from travel tax when they enter and leave the Philippines in less than a year. Please note that Filipinos who are not yet permanent residents of Japan may also avail of the travel tax exemption privilege under the Balikbayan program provided they have been living continuously in the Japan for at least one year. 
• Overseas Filipino Workers (OFWs) in Japan may avail of the travel tax exemption privilege provided they present the additional documentary requirements:
• If hired through the Philippine Overseas Employment Administration, a valid Overseas Employment Certificate issued by POEA
• If directly hired abroad, a Certificate of Employment issued by the Philippine Consulate in the place of hire or an employment contract authenticated by the Consulate.
• For Filipino missionaries assigned in Japan may also avail of the travel tax exemption when returning to their assignment from a visit to the Philippines. To avail of the exemption, they should submit a Certificate of Employment issued by the Embassy/Consulate stating that they are working as missionaries in the Japan. The exemption is valid only for travel to their place of assignment in Japan.
• Infants are covered by the travel tax exemption. To avail, please submit a photocopy of the passport and certified true copy of birth certificate

REDUCED TRAVEL TAX RATES

• Minors from 2 - 12 years of age
• Copy of birth certificate or ID pages of passport
• Legitimate spouse of OFW
• Passport
• Authenticated copy and valid Overseas Employment Certificate of spouse from POEA or information sheet of OFW from POEA
• Original marriage contract
• Legitimate Unmarried Children of OFW below 21 years old
• Passport
• Authenticated copy and valid Overseas Employment Certificate of parent from POEA or information sheet of OFW from POEA
• Original birth certificate.

OTHER INDIVIDUALS EXEMPTED FROM TRAVEL TAX

1. Foreign diplomatic representatives
2. Employees of the United Nations or its agencies
3. US military personnel
4. International carrier crew
5. Philippine Foreign Service personnel assigned abroad and their dependents
6. Philippine government officials and employees on official travel (excluding government-owned and controlled corporations)
7. Grantees of foreign government funded trips
8. Students with approved scholarships by appropriate government agency
9. Personnel of Philippine offices of multinational companies not engaged in business in the Philippines and their dependents
10. Those authorized by the President for reasons of national interest

NOTE:
The Philippine Consulate General in Osaka does NOT issue travel tax exemption certificates. Travel tax exemption certificates may be secured in the Philippines at the following offices:

• Philippine Tourism Authority (PTA) Main Office located at DOT Building, Agrifina Circle, Rizal Park, Manila (Tel. No. 521-7141; 523-5697; 523-2903)
• PTA Travel Tax Counter at the Departure Lobby of NAIA 1, 2, and 3 (apply before checking in)
• PTA Travel Tax Provincial Offices (please check the office nearest you on PTA’s website - www.philtourism.gov.ph/ttax.html)

For further information on travel tax rates or travel tax exemptions please contact:

Revenue Department
Philippine Tourism Authority
Rm. 117, DOT Bldg. T.M. Kalaw, Rizal Park, Manila
Tel. Nos. (632) 525-3029 / 524-7734; 524-7141 loc. 100/ 103/ 109
Fax No. (632) 525-2545
E-mail Address: revenue@philtourism.gov.ph / trvltax@philtourism.gov.ph