Guidelines for Travel Tax Exemption Processing

Tax Assistance Unit of Revenue Region No. 6 (Manila) is responsible for processing travel tax exemption applications and issuing certification.

Applicant (Balikbayan) must be physically present if 18 years or older.
Representatives allowed only if applicant is 17 or below, 60 or above, or for meritorious reasons.
Applications must be filed within one year from arrival date in the Philippines.

Obtain application/affidavit form from Tax Assistance Unit of Revenue Region No. 6.
Application form must be initialed by designated officer.
Submit accomplished application with the following supporting documents for verification:
- Philippine passport.
- Proof of permanent residence abroad (e.g., Certification of Residence by Philippine Embassy/Consulate or passport entries).
- If employed, proof of income tax payment via income tax return and official receipt for the current year.
- If claiming dependency and aged between 18 and 59, submit Certification of Unemployment/No Income from Embassy/Consulate or appropriate official if no Philippine representation.

Applicants without proof of income tax payment must be advised to file income tax returns and pay applicable taxes.

Designated officer verifies documents and signs certification.
A record is maintained including certification number, name, income tax payment info, and reasons for non-payment if applicable.
This record aids verification in case of inquiries by the Department of Tourism or subsequent applications within the same year.

Pay documentary stamp tax and certification fee after recording.
Certification is issued with a chronological numbering system preceded by the year of issuance.

Upon certification release, the Balikbayan completes a survey form and submits it via designated dropbox.
Survey results are tabulated weekly.
A weekly report is submitted to the Regional Director of Revenue Region No. 6 for evaluating the Tax Assistance Unit's service efficiency and effectiveness.