A double-paid Philippine travel tax is refundable, but the refund is not automatic. You must show that the same passenger paid the travel tax twice for the same airline ticket, submit the required documents to the Tourism Infrastructure and Enterprise Zone Authority (TIEZA), and claim the refund within the prescribed period. The most common case is when the tax was already included in the airline booking but the passenger paid it again through TIEZA online or at an airport counter.

What Counts as Double Payment of Philippine Travel Tax?

TIEZA defines double payment as a travel tax inadvertently paid twice for the same ticket. The duplicate payments must relate to the same passenger and the same taxable trip—not merely two charges of the same amount. (Tieza)

Common examples include:

The airline collected the travel tax during online booking, but the passenger paid again at a TIEZA airport counter.
The passenger paid through TIEZA’s online system and later paid again during airline check-in.
A travel agency included the travel tax in the ticket price, but the passenger did not notice and made a separate payment.
Two separate TIEZA payments were completed for the same passenger and ticket.
A family member paid online while the passenger separately paid at the airport.

The following situations may look similar but should be checked more carefully:

Duplicate card authorization: One charge may still be pending and may disappear automatically rather than becoming a completed payment.
Two different trips: Payments for different tickets or departure dates are not double payment.
Passenger service charge or terminal fee: This is separate from the Philippine travel tax.
Overpayment because of an exemption or reduced rate: This may still be refundable, but TIEZA treats it as an exemption, reduced-tax, or erroneous-collection refund rather than a simple double-payment claim. (Tieza)

Legal Basis for the Refund

The Philippine travel tax is imposed under Presidential Decree No. 1183, as amended. It generally applies to Philippine citizens, permanent resident aliens, and certain non-immigrant foreign nationals who have stayed in the Philippines for more than one year. (Lawphil)

TIEZA administers and collects the travel tax under Republic Act No. 9593, or the Tourism Act of 2009. Under Section 73 of that law, travel-tax proceeds are allocated among TIEZA, the Commission on Higher Education, and the National Commission for Culture and the Arts. (Tieza)

Rule XIII of TIEZA’s revised travel-tax rules expressly recognizes refunds. A valid refund is paid by check to the person whose name appears on the airline ticket. Claims must be filed within two years from the date the travel tax was paid. (Tieza)

Article 22 of the Civil Code also expresses the broader principle against unjust enrichment: a person or entity that receives something at another person’s expense without legal ground must return it. The specific TIEZA administrative process, however, should normally be used first to recover a duplicate travel-tax payment. (Lawphil)

How Much Can Be Refunded?

The refund should generally correspond to the duplicate travel-tax amount that TIEZA verifies as having been collected.

Current full travel-tax rates are:

Type of passage	Full travel tax
Economy class	₱1,620
First class	₱2,700

Reduced rates may apply to qualified passengers, including certain minors and qualified dependents of overseas Filipino workers. If the passenger paid the full rate twice, the usual claim would be for one full payment. If one payment was correct but the passenger should have paid only a reduced rate, TIEZA must determine whether the claim is for double payment, excess payment, or both. (Tieza)

Separate card, e-wallet, or payment-gateway charges may appear alongside the tax. Do not assume that every convenience fee will form part of the government refund; identify the actual travel-tax amounts separately and ask TIEZA or the payment provider how any service fee will be handled.

Documents Required for a Double-Paid Travel Tax Refund

TIEZA’s current checklist requires the original passport, the airline ticket showing travel-tax collection, and the documents supporting the particular refund ground. For double payment, TIEZA specifically requires the relevant TIEZA official receipts when the payment was made directly to TIEZA.

Document	Practical purpose
Accomplished TIEZA Refund Application Form No. 353	Formal refund request
Original passport or clear scanned passport copy for initial online submission	Confirms the passenger’s identity
Airline ticket, itinerary receipt, or booking confirmation	Connects the payment to the passenger and trip
Fare or tax breakdown showing travel-tax collection	Proves that the airline or travel agency collected the tax
TIEZA official receipt or online acknowledgment receipt	Proves the separate TIEZA payment
Proof of the second payment	Establishes that two completed payments were made
Bank, card, or e-wallet statement	Helpful supplementary evidence when the receipt is unclear
Airline certification or completed airline portion of Form 353	May be required when the airline collected one payment
Notarized Special Power of Attorney	Required when a representative will transact or claim the check
Government-issued IDs of the passenger and representative	Used to verify identity during release

TIEZA’s refund page states that Form No. 353 should be signed by an airline-authorized signatory when the travel tax was collected by the airline. The passenger should therefore contact the airline’s ticketing, finance, or refund desk—not merely a general customer-service agent—and ask where the form can be verified or signed. (Tieza)

When the tax was paid directly to TIEZA, its 2026 Citizen’s Charter lists the original TIEZA official-receipt passenger and airline copies for a double-payment refund. If one or both original copies are missing, explain the loss in writing and ask TIEZA what substitute evidence it will accept before travelling to an office. (Tieza)

Step-by-Step Process for Claiming the Refund

1. Confirm that both payments were completed

Compare the following:

Passenger’s complete name
Airline ticket number or booking reference
Date and route of travel
Passport details
Date and amount of each payment
Receipt, acknowledgment, or transaction reference numbers

A pending bank or credit-card entry is not always a completed payment. Obtain evidence that both transactions were successfully settled before filing the claim.

2. Identify who collected each payment

Determine whether the two payments were collected by:

The airline or travel agency;
TIEZA’s online payment system;
A TIEZA travel-tax office;
A TIEZA airport counter; or
Two different payment channels.

This matters because TIEZA verifies direct payments through its collection records and airline-collected payments through airline sales or collection reports. (Tieza)

3. Obtain and complete Form No. 353

Secure the current refund form through the TIEZA travel-tax refund page or request it from a TIEZA travel-tax office.

Complete all passenger, ticket, travel, and payment details consistently. Avoid abbreviating the passenger’s name differently from the passport or airline ticket. State the refund ground clearly, such as:

Double payment of travel tax for the same passenger and airline ticket—first payment included in airline booking and second payment made through TIEZA.

Where one payment was collected by the airline, arrange for the airline’s authorized signatory to complete or certify the relevant portion required by TIEZA. (Tieza)

4. Organize the evidence into two payment sets

Label the documents clearly:

Payment 1 — Airline or travel agency

Airline ticket or itinerary
Fare and tax breakdown
Airline receipt
Card or bank transaction, if needed

Payment 2 — TIEZA

TIEZA official receipt or acknowledgment receipt
Online payment confirmation
Card, e-wallet, or bank transaction, if needed

This simple arrangement helps the processor see immediately that the same tax was collected twice.

5. Submit the application online or in person

Under TIEZA’s 2026 Citizen’s Charter, an online refund application may be emailed to:

Attach Form No. 353, the passport, airline ticket, proof of both payments, and any airline certification. Use a clear subject line, such as:

Double-Payment Refund – Juan Dela Cruz – Ticket No. 1234567890

TIEZA reviews the documents, validates the amount, and emails the applicant if additional evidence is required. It also assigns a refund reference number and issues an acknowledgment by email. (Tieza)

Applications may also be submitted personally at a TIEZA travel-tax office. The central office is at the 6th Floor, Tower 1, DoubleDragon Plaza, Macapagal Avenue corner EDSA Extension, Bay Area, Pasay City. Its listed travel-tax contact number is (02) 8249-5987. Check the official TIEZA office directory before visiting because office locations and operating hours can change. (Tieza)

6. Keep the acknowledgment and reference number

Save:

The sent email and attachments;
TIEZA’s acknowledgment;
Your refund reference number;
Any request for additional documents;
Courier or personal-submission receipt; and
Copies of all originals surrendered.

Do not rely solely on verbal assurances from an airline or airport counter.

7. Wait for validation and approval

TIEZA checks its collection report or the airline’s sales report, reviews the supporting documents, prepares a disbursement voucher, secures the required approvals, and processes the refund check through its Financial Services and Treasury units. (Tieza)

8. Claim the refund check

TIEZA notifies the passenger by email or text when the check is ready. The claimant must present a valid government-issued ID. A representative must present a notarized Special Power of Attorney and the required identification documents. (Tieza)

The check is generally issued in the name of the person whose name appears on the airline ticket—even when another person’s credit card or e-wallet was used to pay. (Tieza)

Fees and Processing Time

TIEZA’s Citizen’s Charter lists no government processing fee for a regular or online travel-tax refund.

For an applicant with complete supporting documents, the stated processing period is within three working days from receipt. This refers to the agency’s official processing standard. The total elapsed time may become longer when:

The airline has not yet confirmed or reported its collection;
Original receipts are missing;
Names or ticket details do not match;
TIEZA requests additional documents;
The application arrives before a weekend or holiday;
The check is ready but has not yet been collected; or
A representative’s authority is incomplete.

The three-working-day period is therefore best understood as beginning when TIEZA has a complete and verifiable application, not necessarily when the applicant first sends an incomplete email. (Tieza)

Common Problems That Delay Refunds

The ticket does not clearly show that travel tax was collected

A total ticket price is not always enough. Ask the airline or travel agency for a detailed fare-and-tax breakdown or written certification identifying the Philippine travel tax.

Only a bank statement is available

A card or bank statement proves that money was charged, but it may not identify the passenger, ticket, or tax. Pair it with the booking confirmation, TIEZA acknowledgment, transaction reference, and any email from the payment provider.

The names do not match

Minor differences involving a middle name, married name, suffix, or typographical error can delay verification. Include a short explanation and supporting civil-status or identity documents where necessary.

The second transaction is still pending

Wait until the transaction is either posted or reversed. Filing too early may result in TIEZA finding only one completed tax payment.

The applicant lost the original TIEZA receipt

Contact TIEZA before submitting. Provide the payment date, amount, passenger name, ticket details, payment channel, and transaction reference so the collection can be traced. Do not alter, recreate, or submit a fabricated receipt.

The passenger is already abroad

The passenger may begin the application by email. If another person must claim the check, prepare a specific Special Power of Attorney authorizing the representative to submit documents, follow up, sign necessary acknowledgments or vouchers, and receive the travel-tax refund check.

For an SPA executed abroad, the document may generally be consularized at a Philippine embassy or consulate, or notarized and apostilled in a country that is a party to the Apostille Convention. Requirements vary by country, so the passenger should follow the instructions of the relevant Philippine foreign-service post or local apostille authority. (Philippine Embassy)

Someone else paid for the ticket

The refund is still ordinarily payable to the named passenger, not automatically to the cardholder, parent, employer, or travel arranger. Prepare the necessary authority if another person will handle the application or collect the check. (Tieza)

How to Follow Up or Escalate a Delayed Refund

Follow up using the refund reference number rather than sending a completely new application. Include:

Passenger’s full name;
Passport number, preferably partially masked in an ordinary follow-up email;
Ticket or booking number;
Date the complete documents were submitted;
Refund reference number;
Amount being claimed; and
A copy of TIEZA’s acknowledgment.

TIEZA’s 2026 Citizen’s Charter lists ttaxd@tieza.gov.ph and (02) 8249-5987, with local numbers 643 and 646, for the Travel Tax Department. (Tieza)

For an unresolved service complaint, TIEZA’s Committee on Anti-Red Tape accepts complaints through cart.tieza@gmail.com. The complaint should identify the complainant, the person or office involved, the relevant facts, and supporting evidence. The Citizen’s Charter also identifies the Anti-Red Tape Authority and other government complaint channels for further escalation. (Tieza)

The service standards in TIEZA’s Citizen’s Charter operate alongside Republic Act No. 11032, the Ease of Doing Business and Efficient Government Service Delivery Act of 2018, which requires government agencies to maintain transparent procedures and prescribed processing periods. (Lawphil)

Frequently Asked Questions

Can I refund a travel tax that I accidentally paid twice?

Yes. TIEZA expressly recognizes double payment for the same ticket as a valid ground for a regular travel-tax refund, subject to documentary verification. (Tieza)

How long do I have to apply?

You must file the claim within two years from the date of travel-tax payment. Do not calculate the deadline from the flight date unless the payment and flight occurred on the same day. (Tieza)

Can I apply for a TIEZA refund online?

Yes. TIEZA’s current Citizen’s Charter permits the refund application and supporting documents to be submitted by email to traveltaxrefund@tieza.gov.ph or traveltax@tieza.gov.ph. (Tieza)

Do I need the original receipt?

TIEZA’s checklist calls for original documents and, for travel tax paid directly to TIEZA, the relevant original official-receipt copies. For an online application, clear scans may be submitted initially, but TIEZA may still require originals for verification or release.

Does the airline need to sign the refund form?

When the airline collected the travel tax, TIEZA’s refund instructions identify Form No. 353 signed by the airline’s authorized signatory as part of the supporting process. Contact the airline’s ticketing or refund office for certification. (Tieza)

Will the refund go back to my credit card?

TIEZA’s regular-refund rules provide for payment by check to the person named on the airline ticket. It should not be assumed that the amount will automatically be reversed to the original card or e-wallet. (Tieza)

Can my spouse or relative claim the check?

Yes, provided the representative presents a notarized Special Power of Attorney and the required identification documents. The authority should specifically cover the TIEZA travel-tax refund and receipt of the check. (Tieza)

What if I discovered the double payment after leaving the Philippines?

You may send the application and scanned documents by email. If personal collection is required, you may authorize a representative through a properly notarized, consularized, or apostilled SPA, as applicable.

Can a foreigner claim a double-paid travel-tax refund?

Yes. A foreign passport holder who was charged twice may apply, provided the duplicate payment is proven. A foreign national who was not legally liable for the tax may also have an erroneous-collection claim, depending on immigration status and length of stay. TIEZA may require the original passport or, in appropriate cases, a Bureau of Immigration certification showing identity, status, and date of arrival. (Tieza)

Is there a fee for filing the refund?

TIEZA lists no government processing fee for the regular or online travel-tax refund process. Expenses for notarization, apostille, courier service, or obtaining airline certifications are separate personal expenses. (Tieza)

Key Takeaways

A travel tax paid twice for the same passenger and ticket may be refunded by TIEZA.
File the claim within two years from the date of payment.
Prepare Form No. 353, the passport, airline ticket, and clear proof of both completed payments.
Obtain airline verification when one payment was collected through the airline.
TIEZA generally issues the refund by check in the name of the passenger shown on the ticket.
Online applications may be sent to TIEZA’s designated refund email addresses.
TIEZA lists no refund-processing fee and a three-working-day standard for complete, verifiable applications.
A representative must have a notarized SPA; an SPA executed abroad may require consular notarization or an apostille.