When I traveled from the Philippines to Singapore to visit my OFW husband, The tax payment counter said that If I only had my husbands OEC I will be eligible for a reduced travel tax - sadly I didn’t have a copy of his OEC or foreign Employment contract so I had no proof an paid the whole thing.
So I wanted to share the information to ALL of you.
- 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:
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, PTA 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.
- EO 21: Stay valid for 21 days
- 11 Days: Stay valid for 11 days
- 7 Days: Stay valid for 7 days
BB Balikbayan Sec. 9A: Temporary Visitor coming for business or for pleasure or for reasons of health
Sec. 9B: Transit PassengersSec. 9CForeign SeamenSec. 9DTreaty Trader / Investor
Sec. 9E: Foreign Government OfficialsSec. 9FForeign Students
Sec. 9G: Pre-arranged Employee
47 A2/PEZA: Special Non-immigrant Visa
47B: Refugees
PD 1034: Executives of Multinational Companies
EO 63 / EO 226 / RA 8756: Omnibus Investment Act of 1987
- SIRV - Special Investor Resident Visa RA 7227 Bases Conversion and Development Act of 1992
- SSIV - Subic Special Investor’s Visa
- SSRV - Subic Special Retiree Visa
- SSRV - Subic Special Retiree Visa
- SSWV - Subic Special Working Visa
- SCWV - Special Clark Working Visa EO 1037 / SRRV: Special Resident Retiree Visa
EO 191: Granting No-Visa Entry for Initial Stay of 7 Days for Chinese Nationals who are holders of Macao - Portuguese Passport
LOI 911 / LOI: Granting No-Visa Entry for Initial Stay of 7 Days for holders of HK-British-HK-SAR Passport
As mandated by the law, the taxes are divided among the Philippine Tourism Authority (PTA), the National Parks Development Committee (NPDC), the National Commission for Culture and the Arts (NCCA), Commission for Higher Education (CHED), and the General Fund of the National Government for use in government programs.
First Class Passage
Full rate: PHP 2700
Standard reduced rate: PHP 1350
Privileged reduced rate for Overseas Contract Workers’ (OCWs) dependents: PHP 400
Economy Class Passage
Full rate: PHP 1620
Standard reduced rate: PHP 810
Privileged reduced rate for Overseas Contract Workers’ (OCWs) dependents: PHP 300
Processing fee = Php 200.00 per Certificate
(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
- Certification from the Office of Protocol, Department of Foreign Affairs or Embassy/Consulate
Employees of the United Nations (UN) Organization or its agencies
- UN passport or
- 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.
- Government Transport Request (GTR) or certification from the US Embassy.
Filipino Overseas Contract Workers
- If hired through POEA, Overseas Employment Certificate (OEC) from POEA
- 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
- 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.
- Copies of the ID pages of passport and stamp of last arrival in RP
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
- Certification from the Department of Foreign Affairs to this effect
Philippine government (excluding government-owned and controlled corporations) employees on official travel
Certified true copy of travel authority or travel order from Secretary concerned to this effect (Malacañang approval of travel needed for two or more employees and for those with rank of Asst. Secretary and above)
Grantees of foreign government-funded trips
Proof that travel is provided/funded by a foreign government.
Students with approved scholarships by appropriate government agency
- 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)
- 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
- Certification from the Board of Investments
Those authorized by the President of the Republic of the Philippines
- 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
- ID pages of passport and stamp of last departure from and arrival in the Philippines (duration of which is at least one year)
- Ticket used in traveling to the Philippines
Family members of former Filipinos accompanying the latter
- Foreign passport of former Filipino or other evidence of former Philippine Citizenship
- 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
- In case where original passport cannot be presented, original Birth Certificate and photocopy of ID page of passport.
Filipino journalists on journalistic assignment
- Certification from the Office of the Press Secretary and
- Certification/Accreditation from the journalist’s editor or station manager
Those authorized by the President of the Republic of the Philippines
- 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)
- Passport
- POEA Overseas Employment Certificate (OEC) / balikmanggagawa form
- Marriage contract
Legitimate unmarried children of OCW below 21 years old
- Passport
- OEC / balikmanggagawa form
- Birth certificate
A. If ticket was issued outside the Philippines:
Secure original documents specified for either exemption or reduced rate
Make one copy of each
Proceed to the nearest PTA Travel Tax Office, and:
- Show original documents for authentication of photocopies;
Note: Original of some documents have to be submitted.
- Submit copies;
- Pay tax and/or processing fee; and
- Wait for release of certificate and official receipt (O.R.)
- Show original documents for authentication of photocopies;
Present the certificate of Travel Tax Exemption/official receipt to the PTA personnel at the airport upon demand
B. If ticket will be issued in the Philippines:
Secure original documents specified for either exemption or reduced rate
Make one copy of each
Proceed to the nearest PTA Travel Office, and:
- Show original documents for authentication of photocopies;
Note: Original of some documents have to be submitted
- Submit copies;
- Pay processing fee; and
- Wait for release of certificate and official receipt (O.R.)
- Show original documents for authentication of photocopies;
Submit the Travel Tax Exemption/Reduced Travel Tax Certificate to the airline
ticketing/travel agency office for the issuance of air ticket.
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