VISION

By 2026, TIEZA is a globally recognized tourism development agency
and a primary catalyst for inclusive and sustainable socio-economic growth.

MISSION

To contribute to national tourism development goals and showcase Philippine culture by designating,
supervising and regulating Tourism Enterprise Zones; undertaking viable tourism infrastructure projects;
and managing assets

PROCESSING OF FULL TRAVEL TAX PAYMENT
(Frontline Service)
Applicants

(Persons covered by the Travel Tax)

· Citizens of the Philippines

· Permanent Resident Foreign Nationals

(See Table 2 for the list of Foreign Passport Holders who are subject to the Philippine Travel Tax)

· Non-resident foreign nationals who have stayed in the Philippines for more than one (1) year

(See Table 3 for the list of Non-immigrant Foreign Passport Holders who are subject to the Philippine Travel Tax if their stay in the Philippines is more than one year)

Requirements to be presented · Original Passport
· Airline Ticket
Availability of Service Central Office: Monday to Friday, 7:30 am to 5:30 pm (no noon break).

See Table 1 for the complete operating hours of the TIEZA Travel Tax Centers.

Processing Time Maximum of 2.5 minutes
HOW TO AVAIL OF SERVICE
Step Applicant Frontline Service Unit Office/Person Responsible Processing Time Travel Tax Rate Form/s Used
1 Presents original passport and airline ticket to travel tax counter · Receives and evaluates the applicant’s documents

· Encodes pertinent data

· Releases the original passport and documents to the applicant

· Electronically tags the data to the cashier

Travel Tax Officer C 2 mins.
2 Pays the full travel tax rate · Collects the full travel tax payment

· Issues, signs, and releases the TIEZA Official Receipt

Cashier 0.5 min. · First Class:
Php 2,700.00 

·Economy / Business Class:
Php 1,620.00

TIEZA Official Receipt
END OF PROCESS
PROCESSING OF TRAVEL TAX EXEMPTION
(Frontline Service)

Applicants
(Persons qualified to be exempted from travel tax payment)

Requirements to be presented

The Original Passport must always be presented together with the corresponding documentary requirements:

Foreign Diplomatic and Consular Officials and staff members duly accredited to the Philippines

Note: This includes the immediate members of their families and household domestics, with authorization by the Philippine Government

· Certification from the Office of Protocol, Department of Foreign Affairs, or their respective Embassy/Consulate
Officials, Consultants, Experts and Employees of the United Nations (UN) organization and its agencies · UN Passport or Certification of Employment from the UN office or its agency

Notes:

Ø Dependents are also exempted if fare is paid for and certified by the UN

Ø For dependents of employees of the UN and its attached agencies, a certification and proof from the organization / agency is required

United States (US) military personnel and their dependents and other US nationals with fares paid for by the US government or on US government-owned or chartered transport facilities

Filipinos in the US military service and their dependents

Filipino employees of the US Government traveling on US Government business

US State Department visitor-grantees traveling on US Government business

· Government Transport Request (GTR) for a plane ticket or certification from the US Embassy that the fare is paid from the US Government funds
Overseas Filipino Workers (OFWs) · Original Overseas Employment Certificate (OEC), if hired through the Philippine Overseas Employment Administration (POEA)

Note: The OEC is valid as Exemption Certificate if used in going to the OFW’s worksite

· Certificate of Employment issued by the Philippine Embassy / Consulate in the place of work or a copy of the Employment Contract authenticated by the Philippine Embassy / Consulate, if directly hired abroad

Crewmembers of airplanes plying international routes · Certification from the Civil Aeronautics Board that the crewmember is joining his aircraft, indicating the crew member’s name, position and location of aircraft
Filipino permanent residents abroad whose stay in the Philippines is less than one (1) year · Copy of the identification page of passport and stamp of last arrival in the Philippines

· Original Permanent Resident Cards or proofs of permanent residency in foreign country (e.g. US Permanent Resident Card, Canadian Permanent Resident Card, etc.)

· Certification of Residence issued by the Philippine Embassy / Consulate in the country which does not grant permanent resident status or appropriate entries in the passport

Philippine Foreign Service personnel officially assigned abroad and their dependents · Certification to this effect from the Department of Foreign Affairs
Officials and employees of the Philippine Government traveling on official business (excluding Government-Owned and Controlled Corporations) · Certified True Copy of Travel Authority or Travel Order from the Department Secretary concerned to the effect that such officials / employees are traveling on official business
Grantees of foreign government funded trips · Proof or certification that travel is funded or provided by a foreign government
Bona-fide students with approved scholarships by appropriate Philippine government agency · Certification to this effect from concerned government agency

Note: “Student” is defined as a person attending formal classes in an educational institution for the purpose of taking up a course leading to a diploma, the duration of which is not less than one (1) year

Infants who are two (2) years old and below

(must be up to 2nd birthday on the date of travel)

· In case the original passport cannot be presented, the certified true copy / authenticated copy of the birth certificate and photocopy of identification page of passport
Personnel (and their dependents) of multinational companies with regional headquarters, but not engaged in business, in the Philippines · Certification to this effect from the Board of Investments
Those authorized by the President of the Philippines for reasons of national interest · Written authorization from the Office of the President expressly entitling the passenger to travel tax exemption
A Balikbayan*, who is a Filipino citizen, whose stay in the Philippines is not more than one (1) year

*under Republic Act No. 6768, as amended by Republic Act No. 9174

· Identification pages of passport and stamps of last departure from and arrival in the Philippines, the duration of which is at least one (1) year

· Airline ticket used in traveling to the Philippines

A Balikbayan*, who is a former Filipino citizen naturalized in a foreign country, travels to the Philippines and stays for not more than one (1) year

Note: The spouse and child/ren (who are Filipino passport holders traveling with the Balikbayan) of the above-mentioned Balikbayan are also qualified for exemption

*under Republic Act No. 6768, as amended by Republic Act No. 9174

· Original foreign passport of former Filipino or other evidence of former Philippine citizenship

· For the accompanying child/ren, the certified true copy / authenticated copy of the birth certificate or copy of the adoption papers of adopted child/ren

· For the accompanying spouse, the certified true copy / authenticated copy of marriage contract / certificate

Availability of Service Central Office: Monday to Friday, 7:30 am to 5:30 pm (no noon break).

See Table 1 for the complete operating hours of the TIEZA Travel Tax Centers.

Duration of Process Maximum of 3.5 minutes (for applicants with complete supporting documents)
HOW TO AVAIL OF SERVICE
Step Applicant Frontline Service Unit Office/Person Responsible Processing Time Travel Tax Rate Form/s Used
1 · Presents the original passport and the documentary requirements as stated. · Receives, evaluates, and duplicates the applicant’s documents

· Encodes pertinent data

· Prints the Travel Tax Exemption Certificate (TEC)

· Releases the original passport and documents to the applicant

· Electronically tags the data to the Travel Tax Supervisor for approval

Travel Tax Officer C 2.5 mins. TEC
2 · Reviews the documents

· Signs the Travel Tax Exemption Certificate (TEC)

Travel Tax Supervisor 0.5 min.
3 · Releases the TEC to the applicant Travel Tax Officer C 0.5 min.
END OF PROCESS
PROCESSING OF REDUCED TRAVEL TAX
(Frontline Service)

Applicants

(Persons qualified to avail of the Reduced Travel Tax rate)

Requirements to be presented

The Original Passport must always be presented together with the corresponding documentary requirements:

STANDARD REDUCED TRAVEL TAX
Minors who are two (2) years old and one (1) day up to twelve (12) years old

(must be up to 12th birthday on the date of travel)

· In case the original passport cannot be presented, the certified true copy / authenticated copy of the birth certificate and photocopy of identification page of passport

· Airline ticket, if already issued

Accredited Filipino journalist whose travel is in pursuit of journalistic assignment

Note: “Filipino journalists” shall include writers and editors of the press, reporters and announcers for radio and television.

· Certification from the passenger’s editor or station manager that he/she is an accredited journalist

· Certification from the Office of the Press Secretary that the travel is in pursuit of journalistic assignment

Those authorized by the President of the Republic of the Philippines for reasons of national interest · Written authorization from the Office of the President expressly entitling the passenger to the reduced travel tax

· Airline ticket, if already issued

PRIVILEGED REDUCED TRAVEL TAX
Note: This privilege is granted if the dependent is traveling to the OFW’s work site.
Legitimate spouse of an Overseas Filipino Worker (OFW) · Any of the following documents:

Original Overseas Employment Certificate (OEC) / Certified True Copy of Balik-Manggagawa Form / Certified True Copy of the OFW’s Travel Exit Permit / Certification of Accreditation or Registration / OFW’s valid work visa / Work Permit / OFW’s Valid Employment Contract / OFW’s valid company ID / OFW’s recent pay slip

· Certified true copy / authenticated copy of the marriage contract / certificate

· Airline ticket, if already issued

· Certification from the manning agency that the seaman’s dependent is joining the seaman’s vessel

Unmarried children of an OFW, whether legitimate or illegitimate, who are twenty-one (21) years old and below · Any of the following documents:

Original Overseas Employment Certificate (OEC) / Certified True Copy of Balik-Manggagawa Form / Certified True Copy of the OFW’s Travel Exit Permit / Certification of Accreditation or Registration / OFW’s valid work visa / Work Permit / OFW’s Valid Employment Contract / OFW’s valid company ID / OFW’s recent pay slip

· Certified true copy / authenticated copy of the birth certificate

· Airline ticket, if already issued

· Certification from the manning agency that the seaman’s dependent is joining the seaman’s vessel

Person With Disability, regardless of age, who is a child of an OFW

Note: This includes those who are twenty-one (21) years old and above

· Original Person With Disability (PWD) ID card issued by offices established by the National Council on Disability Affairs (NCDA)

· Any of the following documents:

Original Overseas Employment Certificate (OEC) / Certified True Copy of Balik-Manggagawa Form / Certified True Copy of the OFW’s Travel Exit Permit / Certification of Accreditation or Registration / OFW’s valid work visa / Work Permit / OFW’s Valid Employment Contract / OFW’s valid company ID / OFW’s recent pay slip

· Certified true copy / authenticated copy of the birth certificate

· Airline ticket, if already issued

· Certification from the manning agency that the seaman’s dependent is joining the seaman’s vessel

Availability of Service Central Office: Monday to Friday, 7:30 am to 5:30 pm (no noon break).

See Table 1 for the complete operating hours of the TIEZA Travel Tax Centers.

Duration of Process Maximum of 5 minutes (for applicants with complete supporting documents)
HOW TO AVAIL OF SERVICE
Step Applicant Frontline Service Unit Office/Person Responsible Processing Time Travel Tax Rate Form/s Used
1 · Presents the original passport, airline ticket (if already issued) and the documentary requirements as stated · Receives, evaluates, and duplicates the applicant’s documents

· Encodes pertinent data

· Prints the Reduced Travel Tax Certificate (RTTC)

· Releases the original passport and documents to the applicant

· Electronically tags the data to the Travel Tax Supervisor for approval

Travel Tax Officer C 3 mins. RTTC
2 · Reviews the documents

· Signs the Reduced Travel Tax Certificate (RTTC)

· Electronically tags the data to the Cashier for collection of the reduced travel tax

Travel Tax Supervisor 1 min.
3 · Pays the reduced travel tax · Collects the reduced travel tax

· Issues and signs the official receipt

Cashier 0.5 min. STANDARD
· First Class:
Php 1,350.00· Economy / Business Class:
Php 810.00

PRIVILEGED
· First Class:
Php 400.00

· Economy / Business Class:
Php 300.00

Official Receipt
4 · Releases the RTTC and official receipt to the applicant Travel Tax Officer C 0.5 min.
END OF PROCESS
PROCESSING OF TRAVEL TAX REFUND
(Frontline Service)

Applicants

(Persons with qualified reason/ground for travel tax refund)

Requirements to be presented

The Original Passport and airline ticket showing travel tax collection must always be presented together with the corresponding documentary requirements:

REGULAR REFUND OF TRAVEL TAX

       Notes:

· Claims for refund must be made within two (2) years from the date of travel tax payment.
· Valid claims for refund shall be paid by check to the person in whose name the travel ticket was issued.

Those with unused ticket · Copy of fare refund voucher or certification from the airline authorized signatory that the ticket is unused, non-rebookable, and has no fare refund value

· Original TIEZA Official Receipt (passenger and airline copies), if travel tax was paid directly to TIEZA

Non-immigrant foreign nationals who have not stayed in the Philippines for more than one (1) year · In case the original passport cannot be presented, a certification from the Bureau of Immigration indicating the passenger’s identity, the immigration status, and the applicable date of arrival shall be submitted

· Original TIEZA Official Receipt (passenger copy), if travel tax was paid directly to TIEZA

Those who are qualified for travel tax exemption · Supporting documents for travel tax exemption (kindly refer to the table on TRAVEL TAX EXEMPTION)

· Original TIEZA Official Receipt (passenger copy), if travel tax was paid directly to TIEZA

Those who are qualified for reduced travel tax · Supporting documents for reduced travel tax (kindly refer to the table on REDUCED TRAVEL TAX)

· Original TIEZA Official Receipt (passenger copy), if travel tax was paid directly to TIEZA

Those with downgraded ticket · Certification from the airline that the ticket was downgraded or a certified copy of the airline flight manifest

· Original TIEZA Official Receipt (passenger copy), if travel tax was paid directly to TIEZA

Those with double payment

(travel tax inadvertently paid twice for the same ticket)

· Original TIEZA Official Receipt (passenger and airline copies), if travel tax was paid directly to TIEZA
Those with undue travel tax · Original TIEZA Official Receipt (passenger and airline copies), if travel tax was paid directly to TIEZA
Availability of Service Central Office: Monday to Friday, 7:30 am to 5:30 pm (no noon break).

See Table 1 for the complete operating hours of the TIEZA Travel Tax Centers.

Duration of Process Within three (3) working days from date of receipt (for applicants with complete supporting documents)
HOW TO AVAIL OF SERVICE
Step Applicant Frontline Service Unit Office/Person Responsible Travel Tax Rate Form/s Used
1 · Fills up and submits the TIEZA Refund Application Form No. 353

· Presents the original passport, airline ticket, and documentary requirements as stated

· Submits a Special Power of Attorney if the claimant is not the passenger

· Receives, evaluates, and duplicates the applicant’s documents

· Prepares the Acknowledgement Receipt (AR)

· Releases the AR, original passport, and other documents to the applicant

· Verifies the travel tax collection

· Posts the refund in the collection report or airline sales report, whichever is applicable

Travel Tax Officer C TIEZA Refund Application Form No. 353

Acknowledgement Receipt

2 · Reviews the documents

· Recommends the payment of the refund

Travel Tax Supervisor
3 · Prepares the travel tax refund voucher Travel Tax Officer C Refund Voucher
4 · Reviews the documents

· Affixes initials on the travel tax refund voucher

Division Manager
5 · Signs the travel tax refund voucher Department Manager
6 · Segregates copies of the travel tax refund voucher and supporting documents

· Releases the travel tax refund voucher and supporting documents to the Accounting Division for preparation and releasing of refund check

Travel Tax Officer C
END OF PROCESS

Table 1. OPERATING HOURS OF TIEZA TRAVEL TAX CENTERS

TRAVEL TAX CENTERS
OPERATING HOURS

TIEZA CENTRAL OFFICE (PASAY CITY)

MONDAY to FRIDAY
7:30 AM – 5:30PM
(NO NOON BREAK)

SATELLITE OFFICES
MONDAY to FRIDAY
SM City Manila 10:00 AM – 6:00 PM
SM City North EDSA 10:00 AM – 6:00 PM
SM Mall of Asia 10:00 AM – 6:00 PM
Robinsons Galleria 10:00 AM – 6:00 PM
PROVINCIAL OFFICES
MONDAY to FRIDAY
Baguio City Travel Tax Office 8:00 AM – 5:00 PM
San Fernando, La Union Travel Tax Office 8:00 AM – 5:00 PM
Mandaue City Travel Tax Office 8:00 AM – 5:00 PM
Iloilo City Travel Tax Office 8:00 AM – 5:00 PM
Davao City Travel Tax Office 8:00 AM – 5:00 PM
COUNTERS AT THE AIRPORTS
MONDAY to FRIDAY
Laoag International Airport 8:00 AM – 5:00 PM
(Monday to Friday)10:40 AM – 8:40 PM
(Saturday & Sunday)
Clark International Airport 24/7
Legazpi Airport 5:00 AM – 7:00 PM
Bacolod – Silay Airport 5:00 AM – 7:00 PM
Tacloban Airport 4:30 AM – 8:00 PM
Iloilo International Airport 7:00 AM – 11:00 PM
Mactan – Cebu International Airport 24/7
Tagbilaran Airport 5:00 AM – 5:00 PM
Kalibo International Airport 8:00 AM – 6:00 PM
Caticlan Airport Temporarily Closed
Davao International Airport 3:00 AM – 7:00 PM
Zamboanga Airport 4:00 AM – 8:00 PM
NAIA (T1, T2, & T3) 24/7
ONE-STOP SHOP SERVICE CENTER FOR OFWs (OSSCO)
MONDAY to FRIDAY
POEA – Main 8:00 AM – 5:00 PM
Clarkfield, Pampanga 8:00 AM – 5:00 PM
SM City Pampanga 9:00 AM – 6:00 PM
POEA – Calamba 8:00 AM – 5:00 PM
Robinsons Bacolod City 10:00 AM – 6:00 PM
SM City Cebu 10:00 AM – 7:00 PM
Robinsons Cagayan de Oro City 10:00 AM – 6:00 PM
Gaisano Mall, Davao City 10:00 AM – 6:00 PM

Table 2. FOREIGN PASSPORT HOLDERS WHO ARE SUBJECT TO THE PHILIPPINE TRAVEL TAX

Immigration Status Description
13 Quota or Preference Immigrant Visa
13A Visa Issued to a Foreign Spouse of a Filipino Citizen
13B Child Born Outside the Philippines to a 13A Mother
13C Child Born in the Philippines to a 13A Mother
13D Loss of Citizenship by a Filipino Woman by her Marriage to a Foreign National
13E/RP# Returning Resident
13G/NB Former Natural Born Citizen of the Philippines who was naturalized by a Foreign Country
TRV (LI#33) Temporary Residence Visa
RA 7919 Alien Social Integration Act of 1995
RC/RFC/IC Recognition as a Filipino Citizen
RA 7837 Permanent Resident Filipino Veterans of World War II
EO 324 Illegal Foreign Nationals who entered the Philippines before January 1, 1984 and continuously resided in an unlawful status
MCL-07-021 Granting Permanent Residence to Chinese Nationals
MCL-08-003 Granting Permanent Residence to Korean Nationals
PD 730/PD 419 Granting Permanent Residence to certain Foreign Non-Immigrants

Table 3. NON-IMMIGRANT FOREIGN PASSPORT HOLDERS WHO ARE SUBJECT TO THE PHILIPPINE TRAVEL TAX IF THEIR STAY IN THE PHILIPPINES IS MORE THAN ONE (1) YEAR

Immigration Status Description
9A Temporary Visitor coming for business, for pleasure, or for reasons of health
9B Transit Passenger
9C Foreign Seaman
9D Treaty Trader/Investor
9E Foreign Government OfficialNOTE: If stay in the Philippines exceeds one (1) year, passenger has to secure the Travel Tax Exemption Certificate (TEC
9F Foreign Student
9G Pre-Arranged Employee
47A2IPEZA Special Non-Immigrant Visa
47B Refugee
APEC/ABTC APEC Business Travel Card
EO 408 Tourist / Non-Visa Required Nationals admitted for 21 days
EO 226 / RA 8756 Omnibus Investment Act of 1987
SIRV Special Investor Resident Visa
EO 63 SIRV in Tourist-Related Projects and Tourist Establishments
EO 1037 Philippine Retirement Authority
SRRV Special Retiree Resident Visa/Indefinite
Indefinite Dependents of SRRV Holders
EO 191 Granting No-visa Entry for initial stay of 7 days for Chinese Nationals who are holders of HongKong-British-HK SAR passports
EO 758/SVEG Special Visa for Employment Generation effective March 9, 2009
LOI 911 Granting No-visa Entry for initial stay of 7 days for Chinese Nationals who are holders of HongKong-British-HK SAR passports
PD 1034 Executives of Multinational Companies
RA 6768/13B/1 year One (1) year stay or Balikbayan
RA 7227 Bases Conversion and Development Act of 1992
SSIV Subic Special Investor’s Visa
SSRV Subic Special Retiree’s Visa
SSWV Subic Special Working Visa
SCWV/SCIV Special Clark Working Visa / Special Clark Investor’s Visa
RA 7922/CEZA Cagayan Special Economic Zone
RA 9225/with PP Dual Passport (If arrival is stamped only on the Philippine passport, the passenger shall secure the Travel Tax Exemption Certificate (TTEC)
RA9728/FWV/AFAB/FAB Working Visa — Freeport Area of Bataan
SSP Special Study Permit (Student Visa)
SWP Special Work Permit under Law Instruction 27
TVV Temporary Visitor’s Visa
TWP Temporary Work Permit
US Military VFA-USA NS Pecos

PROCESSING OF SAME-DAY REFUND OF TRAVEL TAX
(Frontline Service at the Airports)

Travel Tax paid directly at TIEZA Travel Tax Counters at the airports which may be refunded at the same counter within 24 hours from time of payment

Applicants

(Persons with qualified reason (ground for travel tax refund)

Requirements to be presented

The Original Passport and airline ticket showing travel tax collection, the accomplished Same-Day Refund (SDR) Form and original TIEZA official receipts (passenger and airline copies) must always be presented together with the corresponding documentary requirements:

Offloaded passengers / those with cancelled flights · Certification from Airline Authorized Signatory
Those entitled to exemption or reduced travel tax · Documents to support entitlement to travel tax exemption or reduced travel tax rate (kindly refer to the table on TRAVEL TAX EXEMPTION OR REDUCED TRAVEL TAX)
Those with double payment

(travel tax inadvertently paid twice for the same ticket)

· Copy of the ticket on which travel tax was previously collected and copy of TIEZA Official Receipt (passenger and airline copies)
Those with undue tax · Proof that the ticket is not subject to travel tax

WE VALUE YOUR COMMENTS AND SUGGESTIONS

Please let us know how we have served you by doing the following:

Accomplish our ARTA Report Card Survey available at our counters and drop in the designated box.

Send your feedback through the following e-mail addresses:

traveltax@tieza.gov.ph 
traveltaxrefund@tieza.gov.ph (Refunds)
traveltaxsupport@tieza.gov.ph (Online Transaction)

or via postal address:

The Manager, Travel Tax Department
6th Floor, Tower 1, Double Dragon Plaza,
Double Dragon Meridian Park, Macapagal
Avenue corner EDSA Extension Bay Area,
Pasay City, 1308
Philippines

See the Signing Officer/s on duty who shall refer you to any of the following officers for clarification on matters needing our immediate attention:

  1. Supervising Tax Specialist
  2. Manager, Privilege Administration Division
  3. Manager, Travel Tax Department

Please provide us with the following pertinent information in order to address your concerns competently and promptly:

  • Date and time of transaction
  • Name of attending personnel
  • Brief summary transaction
Call us at the following telephone numbers for travel tax concerns:
Trunkline: (02) 249-5900 to 79
loc 641,643 or 646
Tel No. (02)249-5987
Thank you for helping us continuously improve our services.

TIEZA MANAGEMENT