QuestionsQuestions (MIAA MEMORANDUM CIRCULAR NO. 08)
The MC cites the policy of removing barriers to travel and simplifying regulations, anchored on E.O. 903 (creating MIAA). It emphasizes easing congestion in NAIA terminals by trimming passenger processing time and integrating the International Passenger Service Charge (IPSC) at point of sale.
IPSC is the terminal fee imposed by MIAA on departing passengers, presently pegged at Php 550.00 inclusive of 12% EVAT.
It takes effect for tickets issued or reissued beginning October 1, 2014.
Not subject to payment are (1) “Internationally-Recognized Exempted Passengers” (infants, flight and extra crew) and (2) “Locally-Recognized Exempted Passengers” (e.g., OFWs, pilgrims, PSC delegates or others authorized by law and the Office of the President), subject to conditions.
Their ticket must be issued/reissued in the Philippines, and they must present and surrender an Exemption Certificate to the air carrier or its agents upon ticket issuance.
The MC recognizes (1) Overseas Employment Certificate (OEC) issued by POEA certifying a legitimate OFW, and (2) MIAA Exemption Certificate (MEC) issued by MIAA certifying an exempted passenger under MIAA Admin Order No. 01 series of 2000.
MIAA teller verifies if boarding pass has the red marking and collects IPSC payment from those without payment. MIAA inspector later checks that passengers with red marks have the IPSC receipt attached; otherwise, payment is required.
Remittances must be accompanied by: (1) Remittance Report (Annex C), (2) Details of Remittance (Annex D), and (3) Summary of Locally-Recognized Exempted Passengers (Annex E).
No. The collected IPSC is regarded as monies held in trust on behalf of MIAA, meaning the air carrier acts as collecting agent/trustee for MIAA.
The air carrier is responsible for IPSC collection up to remittance and must remit IPSC collections to MIAA net of service fee. Due date: on or before the end of the succeeding month after the collection month.
Late remittance: 18% per annum penalty surcharge. Under-declaration: 25% per annum on the difference, but not applicable if within six (6) months from the remittance date the air carrier reconciles and remits the differential with a reconciliation audit report.
A 3.5% service fee based on passenger load excluding internationally-recognized exempted passengers.
MIAA may conduct random inspections/audits during business hours upon prior written notice. Supporting records in electronic format or otherwise must be kept at the air carrier office and preserved for three (3) years.
Examples include flight manifest, duly signed general declaration, and copies of OECs and MECs; plus other documents and data necessary to confirm collection/remittance.
MIAA or the air carrier must notify the other party in writing within five (5) business days from discovery. The parties must reconcile in good faith within ten (10) business days from receipt of the notice, extendable by mutual agreement.
The MIAA processes refunds for valid exemptions. However, the air carrier is responsible for processing refunds to passengers with unused tickets and for ensuring refunds/payment of IPSC to exempted passengers erroneously assessed and charged, acting promptly.