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 Quota or Preference Immigrant Visa
Sec. 13 A Visa issued to an Alien Spouse of Philippine Citizen
Sec. 13 B Child born outside the Philippines by a 13A Mother
Sec. 13 C Child born in the Philippines by a 13A Mother
Sec. 13 D Loss of Citizenship by a Filipino Woman by her Marriage to an Alien
Sec. 13 E Returning Resident
Sec. 13 G Former Natural-born Citizen of the Philippines who was Naturalized by a Foreign Country
TRV Temporary Residence Visa
RA 7919 Alien Social Integration Act of 1995
RC /RFC Recognition as Filipino Citizen
RA 7837 Permanent Resident
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 408 / E0 Tourist without visa
   - 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 Passengers
Sec. 9C Foreign Seamen
Sec. 9D Treaty Trader / Investor
Sec. 9E Foreign Government Officials
Sec. 9F Foreign 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.