In the Philippines, the Travel Tax is a levy imposed by the government on individuals leaving the country, as mandated by Presidential Decree No. 1183. However, recognizing the immense contribution of Overseas Filipino Workers (OFWs) to the national economy, Philippine law provides specific exemptions and refund mechanisms for these modern-day heroes.
1. Legal Basis for Exemption
OFWs are primarily exempted from paying the travel tax under Republic Act No. 8042 (Migrant Workers and Overseas Filipinos Act of 1995), as amended by RA 10022.
The law explicitly states that "the migrant worker shall be exempt from the payment of travel tax and airport-fee upon proper showing of proof of entitlement by the POEA."
2. Eligibility: Who Qualifies?
To avail of the exemption or a subsequent refund, the traveler must be a land-based or sea-based OFW with a valid contract processed through the Department of Migrant Workers (DMW, formerly POEA).
- Contract Workers: Those with an active Overseas Employment Certificate (OEC).
- Balik-Manggagawa: Workers returning to the same employer and possessing a valid OEC or exemption.
- Dependents: In some specific cases, dependents of OFWs may be eligible for reduced rates, but the full exemption is generally reserved for the worker.
3. Requirements for the Refund
If you were unable to present your exemption at the time of ticket purchase and the travel tax was included in your airfare, you are entitled to a refund. The Tourism Infrastructure and Enterprise Zone Authority (TIEZA) is the governing body that processes these claims.
Standard Documentation Needed:
- Original Passport: Showing the departure and arrival stamps.
- Official Receipt (TIEZA Receipt): If paid at the airport, or the Airline Ticket/Invoice showing the "PH Travel Tax" breakdown.
- Overseas Employment Certificate (OEC): This serves as the primary proof of OFW status.
- Boarding Pass: Original or digital copy of the used boarding pass.
- Valid ID: Government-issued identification.
4. The Airline Refund Process
Most international tickets purchased online or via travel agencies automatically include the ₱1,620.00 travel tax. Here is how to navigate the recovery of those funds:
Option A: Before Departure (At the Airport)
If you have your OEC ready, you can visit the TIEZA counter at the airport before checking in. They can issue an exemption certificate which you then present to the airline counter to have the tax "validated" or, in some cases, refunded on the spot if the airline has a dedicated desk for it.
Option B: Post-Travel (Directly through the Airline)
If you have already flown and realized you paid the tax:
- Submit a Claim: Most major carriers (like Philippine Airlines or Cebu Pacific) have an online portal or a specific email address for "Tax Refunds."
- Submission of Proof: You must upload your OEC and the ticket showing the tax payment.
- Processing Time: Airlines typically process these refunds within 30 to 60 banking days, crediting the amount back to the original payment method (e.g., credit card) or via bank transfer.
Option C: TIEZA Direct Refund
If the airline directs you to the government, you must file a claim with TIEZA within two (2) years from the date of payment. Claims can be filed at their main office or satellite offices in various Philippine airports.
5. Summary Table: Quick Reference
| Category | Requirement | Amount to be Refunded |
|---|---|---|
| Full Exemption | Valid OEC / DMW Clearance | ₱1,620.00 |
| Reduced Rate | Minors (2–12 years old) | ₱810.00 (Standard) |
| Claim Validity | Two (2) Years | N/A |
Legal Note: Misrepresentation of status to avoid travel tax is subject to penalties under Philippine law. Always ensure your OEC is authentic and up to date before claiming exemptions.
Would you like me to draft a formal letter of request that you can send to an airline to initiate your travel tax refund?