Travel Tax Refund

A. Basic Policies on Regular Travel Tax Refunds

  • Claims for refund must be made within two (2) years from the date of payment.
  • The travel tax refund check is for deposit to the payee’s account only but may be uncrossed upon the request of the payee who shall be properly identified.
  • If the claimant is not the passenger, a Special Power of Attorney shall be submitted for the release of the check.
  • For minor a payee, the parent shall present the minor’s original birth certificate, unless the parent signed the passport on behalf of the minor. If the claimant is not the minor’s parent, he/she shall present the minor’s original birth certificate and submit a Special Power of Attorney executed by the minor’s parents.
  • Airline companies or their agents may grant the refund to the passenger if the travel tax sought to be refunded has not yet been remitted to TIEZA.

The following identification cards are acceptable for the purpose of claiming refund checks:

Original Passport Original Social Security System ID
Original Government Service Insurance System ID Original Driver’s License
Original Postal ID Original Professional Regulations Commission ID
Reason for Refund Documentary Requirements
Unused ticket
  • Original Passport
  • TIEZA Refund Application Form No. 353
  • Airline ticket showing travel tax collection
  • Copy of fare refund voucher or certification from the airline authorized signatory that the ticket is unused, non-rebookable, and has no refund value.
  • Original TIEZA Official Receipt (passenger and airline copies), if travel tax was paid directly to TIEZA
Non-coverage
Non-immigrant foreign passport holders who are not subject to the Philippine travel tax if their stay in the Philippines is less than one year (refer to table 2 on Full Travel Tax Page)
  • Original passport. 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.
  • TIEZA Refund Application Form No. 353
  • Airline ticket showing travel tax collection
Travel Tax Exemption
(refer to table 3 on Travel Tax Exemption page)
  • Original passport
  • TIEZA Refund Application Form No. 353
  • Supporting documents required under Presidential Decree No. 1183, as amended by P.D.1205 and Batas Pambansa Blg.38 on
  • Airline ticket showing travel tax collection
  • Original TIEZA Official Receipt (passenger copy), if travel tax was paid directly to TIEZA
Reduced Travel Tax
(refer to tables4 & 5 on Reduced Travel Tax page)
  • Original passport
  • TIEZA Refund Application Form No. 353
  • Supporting documents required under Rule VII of the Rules and Regulations on Travel Tax.
  • Airline ticket showing travel tax collection
  • Original TIEZA Official Receipt (passenger copy), if travel tax was paid directly to TIEZA
Downgraded Ticket
  • Original passport
  • TIEZA Refund Application Form No. 353
  • Airline ticket showing travel tax collection
  • 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
Double payment
  • Original passport
  • TIEZA Refund Application Form No. 353
  • Airline ticket showing travel tax collection
  • Original TIEZA Official Receipt (passenger and airline copies), if travel tax was paid directly to TIEZA
Undue Travel Tax
  • Original passport
  • TIEZA Refund Application Form No. 353
  • Airline ticket showing that the travel tax was collected and that the passenger is not subject to the Travel Tax
  • Original TIEZA Official Receipt (passenger and airline copies), if travel tax was paid directly to TIEZA

B. SAME-DAY REFUND (SDR) of Travel Tax paid directly to TIEZA at travel tax counters at various airport terminals within 24 hours from time of payment.

In all cases, passenger is required to present original passport and submit accomplished SDR form and original TIEZA official receipts (passenger and airline copies).

REASON FOR REFUND DOCUMENTARY REQUIREMENTS
Offloaded passengers / cancelled flights
  • Airline Ticket
  • Certification from Airline Authorized Signatory
Entitled to exemption or reduced tax

(refer to table 3 on Travel Tax Exemption Page)
(refer to table 4 & 5 on Reduced Travel Tax Page)

  • Airline Ticket
  • Documents to support entitlement to exemption or reduced travel tax.
Tax inadvertently paid twice for the same ticket
  • Copy of the ticket on which travel tax was previously collected or another TIEZA Official Receipt (passenger and airline copies)
Undue Tax
  • Proof that the ticket is not subject to tax