Question & AnswerQ&A (MIAA MEMORANDUM CIRCULAR NO. 08)
The IPSC is a terminal fee imposed by the Manila International Airport Authority (MIAA) on departing passengers enplaning from Manila, presently pegged at Php 550.00 inclusive of 12% EVAT.
The Air Carrier or its agents are responsible for collecting the IPSC from departing passengers at the point of sale for every international air ticket purchased with enplanement from Manila.
The integration took effect for tickets issued or reissued beginning October 1, 2014.
Exempt passengers include Internationally-Recognized Exempted Passengers (Infants, Flight and Extra Crew) and Locally-Recognized Exempted Passengers such as Overseas Filipino Workers (OFW), Pilgrims, Philippine Sports Commission (PSC) Delegates or others authorized by law and the Office of the President, subject to presentation and surrender of exemption certificate and if the ticket is issued/reissued in the Philippines.
Remittance of IPSC not made within the prescribed period shall be subject to a penalty surcharge of eighteen percent (18%) per annum. If the Air Carrier declares an amount less than due, a penalty of twenty five percent (25%) per annum applies to the difference unless reconciled within six (6) months.
The Air Carrier must submit a duly certified Remittance Report, Details of Remittance, Summary of Locally-Recognized Exempted Passengers, and a bank-validated deposit slip or remittance form covering every remittance period.
The Air Carrier must allow MIAA representatives to conduct random inspections and audits during business hours, maintain collection and remittance records for three years, and provide supporting documents like Flight Manifest, General Declaration, and copies of exemption certificates upon request.
The MIAA processes refunds for exempted passengers who have paid the IPSC on tickets issued/reissued on or after October 1, 2014, at terminal refund counters or at the MIAA Administration Building, upon presentation of required documents including exemption certificates and boarding passes.
The Air Carrier is entitled to a 3.5% service fee based on passenger load excluding internationally-recognized exempted passengers. This fee is deducted from the total proceeds due to the MIAA.