Overseas Filipino Workers (OFWs) are exempted from paying the travel tax by presenting the following documents to the Philippine Travel Authority Tax Office in Manila or at NAIA Departure Lobby: (1) passport and (2) Overseas Employment Certificate (OEC) from POEA or Travel Tax Exemption Certificate issued by the Philippine Embassy.
Dependents of OFWs are also entitled to a standard reduced rate of PhP300 (PhP400 for first class passengers) upon presentation of the above-cited documents, and the marriage contract (in case of the spouse) and birth certificate (for unmarried children below 21 years old. Infants below 2 years old are exempted from payment of the travel tax.
Requirements for Travel Tax Exemption Certificate
Photocopy of Philippine Passport with latest Chinese visa
Photocopy of foreigner residence permit in China or a Certificate of Employment from employer
A request letter from the principal addressed to the Embassy is also required for dependent Filipinos in China.