Exemption from Income Tax

Philippine Republic Act 8424, otherwise known as the Tax Reform Act of 1997, which took effect on 1 January 1998 and which amended the National Internal Revenue Code of the Philippines provides that Filipino overseas contract workers, seamen and permanent residents abroad are exempt from paying tax for income derived outside of the Philippines starting tax year 1998.

For those earning income derived from the Philippines, the following are required in filling the income tax return:

•A valid Philippine passport
•A duly accomplished BIR form available at the Consulate General
•A W-2 Form from the Philippine Bureau of Internal Revenue

Travel Tax Exemption

Travel tax exemption is granted to certain categories of Filipinos living and working abroad, as follows:


1. Proof of permanent residence in a foreign country -
Present Canadian landing document issued by the Canadian government evidencing the grant of permanent resident status to the Filipino citizens and submit a copy thereof;

2. Philippine passport - Submit photocopy of:
a. Identification pages and
b. Page showing latest arrival date in the Philippines

Note : The exemption shall not be granted if the passenger's permanent resident status has lapsed or he/she has stayed in the Philippines for more than one (1) year, whichever comes first.


1. Overseas Employment Certificate (OEC) - Certificate issued by the Philippine Overseas Employment Administration in Manila or OEC issued by the Labor Attache's Office in Toronto.

In such a case, there is no need to secure exemption certificate from the Philippine Tourism Authority.


1. Legitimate spouse
- Passport
- Marriage contract
- Overseas Employment Certificate (OEC) form issued by the POEA
2. Legitimate unmarried children below 21 years old
- Passport
- Birth certificate
- Overseas Employment Certificate OEC Form issued by the POEA

A P100.00 pesos processing fee is collected for every certificate issued in Manila.

To secure the travel tax exemption certificate in the Philippines, contact the Philippine Tourism Authority at: DOT Building Agrifina Circle, Rizal Park, Manila, Tel no. 521-7141; 523-5697; 523-2903


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