Travel Tax Primer
 

What is Travel
   Tax?

What are the
   Travel Tax rates?

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

How do you avail of a
   Travel Tax exemption /
   reduced rate?

How do you pay the full
   Travel Tax?

Regional Travel Tax
   Offices


 
Travel Tax Advisory
  Foreign Issued Tickets (pdf 92K)
  Processing Fees (pdf 88K)
 
Download the PDF file:
Travel Tax Refund Application Form. (PDF 6K)
 

 
How do you avail of a Travel Tax exemption/reduced rate?

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:

  1. Show original documents for authentication of photocopies;

    Note: Original of some documents have to be submitted.

  2. Submit copies;
  3. Pay tax and/or processing fee; and
  4. Wait for release of certificate and official receipt (O.R.)

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:

  1. Show original documents for authentication of photocopies;

    Note: Original of some documents have to be submitted

  2. Submit copies;
  3. Pay processing fee; and
  4. 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 ticket.



How do you pay the full Travel Tax?

For those with tickets issued outside of the Philippines, payment is direct to the PTA 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 PTA 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?

I. Refund may be granted for the following reasons:
   (In all cases, submission of photocopy of identification pages of the passport and duly accomplished PTA Form 353 - Travel Tax Refund Application)

A. Unused ticket
Copy of the fare refund voucher and/or credit memo certified by the airline authorized personnel
Submission of original flight coupon of the out-Manila portion of the ticket (in case of tickets issued abroad and those without fare refund value)
For non-revenue tickets, certification from the airline authorized signatory that it is an unused non-revenue ticket and copy of the plane ticket

B. Non-coverage
Presentation of passport and photocopy of
  1. Identification pages and
  2. Page/s wherein bearer's applicable date of arrival (and departure as the case may be) is stamped by Philippine Immigration authorities
In case original passport cannot be presented, certification from the Bureau of Immigration and Deportation indicating the following:
  1. Passenger's identity
  2. Immigration status
  3. Applicable arrival date (and departure as the case may be)
Photocopy of ticket

C. Travel Tax Exemption/Reduced Travel Tax
Supporting document used as basis for the exemption/reduced tax
Photocopy of ticket in certain cases

D. Others
Downgraded ticket - certification from airline that the ticket was downgraded or a certified copy of the flight manifest.
Double payment - proof that the same ticket was taxed twice
Undue tax - copy of the ticket to show that it is not subject to tax

II. Basic Policies on Refund

Claims for refund must be made within two (2) years from date of payment

Refund checks are crossed checks prepared in the name of the passenger. Claimants other than the passenger need a Special Power of Attorney (SPA) to receive the check. Checks will not be uncrossed except upon the request of the payee in person who shall be properly identified.

Travel tax payments for locally issued tickets made through airline companies within the first 15 days of the month are refundable therefrom until the 15th of the succeeding month; those made within the second half are refundable from the airline until the 30th of the next month. Refund certificates are processed by the PTA main office for submission to the airlines in these cases.

If a refund certificate is to be issued, only one copy of the documents is required. If refund is to be made by the PTA, two (2) copies of each are required. In cases where the travel tax was paid directly to the PTA, the original Official Receipt is required to be submitted. For all locally issued tickets, a certification from the airline on the amount of travel tax collected and the remittance period is needed.

For minor payee, parents are to present certified true copy of minor's birth certificate when claiming the check, unless the parents signed the passport on minor's behalf. Claimants, other than the parents, need to present the minor's birth certificate plus SPA duly executed by the parents.

The following are the acceptable ID's for purposes of claiming the refund check:

  1. Passport
  2. SSS/GSIS ID
  3. Driver's license
  4. Postal ID