MIAA Guidelines on IPSC Collection and Remittance

Provides policies and procedures for IPSC collection, remittance, reporting, exemptions, and penalties.

"Air Carrier": Airlines with international flights.
"Collection": Receipt of IPSC payment at ticket sale.
"Departing Passenger": Passenger leaving NAIA.
"IPSC": Terminal fee of Php 550 (inclusive of 12% EVAT).
"Exempted Passengers": Include infants, flight/extra crew, Overseas Filipino Workers (OFWs), pilgrims, PSC delegates.
Various terms define documentation, remittance periods, transit passengers, etc.

Php 550 terminal fee collected from each departing passenger.
Collection integrated by default on all ticket sales (online, agents, sales offices) starting October 1, 2014.
Exemptions apply only if ticket issued/reissued in the Philippines and exemption certificate presented.
Air carriers responsible for including IPSC in all tickets, including free or non-revenue tickets.
Funds collected are held in trust by air carriers for MIAA.

For one year after October 1, 2014, MIAA collects IPSC at counters for passengers with tickets issued before October 1, 2014.
At check-in, boarding passes with pre-October tickets are stamped to direct passengers to payment counters.
MIAA collects IPSC and attaches receipts to boarding passes.
Air carriers certify passenger loads and cooperate with MIAA in audits and reports during transition.
Service fee of 3.5% based on total flown passengers (excluding internationally exempted) may begin earlier upon certification.

Air carriers must remit collected IPSC to MIAA monthly, net of service fee.
Late remittance incurs 18% per annum penalty; under-declaration penalty is 25% per annum unless reconciled within 6 months.
Remittance must be in Philippine peso regardless of collection currency.
Acceptable payment methods include bank transfer to MIAA’s designated account or direct cash/check payment.
Official receipts issued by MIAA upon proof of remittance.

Monthly reports including passenger counts, exemptions, collections, and remittances are required.
Reports must be certified as accurate by authorized representatives.
Exemption certificates may be requested during check-in to verify exemptions.
Discrepancies or unauthorized exemptions are charged to air carriers.

MIAA processes refunds for exempted passengers who paid IPSC on/on-after October 1, 2014.
Refunds available at terminal counters on departure day or at MIAA administration after departure.
Required documents: ticket, original exemption certificate, boarding pass, valid ID.
Air carriers handle refunds for unused tickets and reimburse exempted passengers erroneously charged.

3.5% service fee based on passenger load excluding internationally exempted passengers.
Deducted from amounts due to MIAA, compliant with government accounting/auditing rules.

MIAA authorized to conduct random inspection/audit during business hours upon notice.
Air carriers must keep electronic/paper documents on IPSC collections for 3 years.
Additional supporting documents like flight manifests, general declarations, and exemption certificates must be available for audit.
Current MIAA flight departure documentation procedures remain effective and valid for IPSC audit.

Discrepancies in collection/remittance must be notified in writing within 5 business days.
Parties attempt reconciliation within 10 business days, extendable by mutual consent.