Question & AnswerQ&A (BATAS PAMBANSA BLG. 38)
The travel tax imposed is P1,350 for first class passage and P810 for economy class passage, charged to all Filipino citizens, permanent resident aliens, and non-immigrant aliens who have stayed in the Philippines for more than one year who are leaving the country.
Reduced rates are P540 for first class and P405 for economy class. These apply to persons enumerated in Section 2-A such as Filipino journalists on assignment, officials and employees of government-owned corporations on official business, children aged 2-12 years, and others as specified.
Officials and employees of the Philippine government or its instrumentalities traveling on official business are exempted from travel tax.
Yes, foreign diplomatic and consular officials and their accredited staff, including immediate family and household domestics authorized by the Philippine government, are exempted from the travel tax.
They are exempt if traveling on US government-owned or chartered transport or with fares paid by US government funds, including US military personnel and dependents, Filipinos in US military service and dependents, Filipino US government employees on official travel, US State Department visitor-grantees, and destitute American repatriates.
Contract workers, their spouses, and dependents 21 years or below with approved employment contracts, certified by the Ministry of Labor, pay a travel tax of P400 for first class passage and P300 for economy class passage.
No, infants two years old or less are exempt from paying the travel tax.
Exemptions include government officials on official business, persons with fares paid by the Philippine government, foreign diplomats, UN personnel, crew members of ships and planes on international routes, bona fide students, scientists invited by the government, destitutes needing treatment abroad, and others as specified.
The proceeds accrue entirely to the General Fund of the National Government.
All inconsistent laws, decrees, orders, and regulations or parts thereof are repealed or modified accordingly.