(26 July 2023) - Following consultative discussions between the Philippine Embassy in Jakarta and the Tourism Infrastructure and Enterprise Zone Authority (TIEZA) in July 2023, Filipinos in Indonesia are hereby informed about the latest prevailing regulations on Philippine travel tax and qualifications for exemption.

What is the Philippine travel tax?

Republic Act No.1478 of 1956 provided for the creation of the Board of Travel and Tourist Industry, assigning its responsibilities and duties in pursuit of developing a prosperous Philippine tourist industry and to regulate international travel and tourism. The travel tax prescribed by Sec. 3 of R.A. No.1478 is “collected on all fares of all passengers leaving the country as well as fares for those returning or coming in”, in order to provide a source of funds to carry out its aims and objectives.

Presidential Decree No.1183 amends and consolidates the provisions on travel tax of R.A. No. 1478 and Republic Act No. 6141. P.D. No.1183 itself has over the course of time been amended by succeeding laws and issuances. (Refer to https://tieza.gov.ph/travel-tax-laws-and-issuances/ )

At present, the travel tax is imposed on all citizens of the Philippines, permanent resident aliens and non-immigrant aliens (i.e. all departing passengers) who have stayed in the Philippines for a particular period and are leaving the country, irrespective of the place of issuance of their ticket and the form and place of payment.

Who are exempted to pay the travel tax?

Certain categories of travellers are exempted from paying the Philippine travel tax under existing guidelines being implemented by the Tourism Infrastructure and Enterprise Zone Authority (TIEZA) which include the following:

• Overseas Filipino Workers ‑‑‑ upon presentation of their valid Philippine passport and Overseas Employment Certificate. [pursuant to Sec.1, E.O.25, s.1986 and Sec.22, R.A. No.10022, s.2010]

• Infants, two years old and below ‑‑‑ upon presentation of a valid Philippine passport. [pursuant to Sec.2(k), PD1183, s.1977]

• Citizens of the Philippines who hold valid proof of permanent residency abroad, and whose stay in the Philippines is less than one year (i.e. Holders of Permanent Stay Permit (KITAP) issued by Indonesia, upon presentation of their Philippine passport and KITAP card). [pursuant to Sec.2(h), PD1183, s.1977]

The current list of traveller categories and the documentary requirements that must be submitted to TIEZA for travel tax exemption is posted at https://tieza.gov.ph/wp-content/uploads/2023/03/Documentary-Requirements-for-Travel-Tax-Exemption.pdf .

Applying for Travel Tax Exemption Certificate can be availed of online at https://tieza.gov.ph/travel-tax-exemption/ .

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What about other Filipinos who Live Abroad but are not Permanent Residents?

Other individuals falling within specific categories as described below may qualify to avail of travel tax exemption from TIEZA upon presentation of complete travel documents (i.e. valid Philippine Passport, KITAS), including a Declaration of Residency notarized by the Philippine Embassy:

1. Filipinos who have been living abroad for more than 5 years without being absent therefrom for more than 6 months in any one year; and

2. Gainfully employed Filipinos (but without OEC) who have been living abroad for less than 5 years.

Declaration of Residency

The Declaration of Residency template can be downloaded from the official web site of the Philippine Embassy in Jakarta. This affidavit sworn to by the affiant details the information about his/her length of stay and immigration status overseas including that of his/her qualified dependents (if any).

For the notarization of the Declaration of Residency, the requirements are as follows:

1. Duly accomplished and signed Declaration of Residency;
2. Personal appearance of the person who will execute the declaration;
3. Original and photocopy of the valid Philippine Passport;
4. Original and photocopy of proof of residency in Indonesia (KITAS/VITAS); and
5. Payment of the notarial fee of IDR 455,000 (in cash only).

No prior appointment is needed to avail of the notarial services for the said Declaration. Notarial service at the Consular Section is available to the transacting public Mondays through Fridays (except on holidays that the embassy is observing) from 9:00 am – 12:00 noon only.

Please be guided accordingly.