Who is responsible for paying the Travel Tax in the Philippines?

In the Philippines, the responsibility for paying the Travel Tax falls on certain individuals, which includes both citizens and non-resident aliens. This tax is imposed on individuals traveling abroad, and it applies to citizens of the Philippines regardless of their travel duration, as well as non-resident aliens who are departing from the country. The rationale behind this policy is to generate revenue that supports the development of the country's tourism and travel infrastructure. By broadening the tax's applicability to both citizens and non-resident aliens, the government ensures a more equitable contribution toward tourism-related initiatives.

While citizens are certainly liable for the tax, the inclusion of non-resident aliens ensures that all individuals availing themselves of the country's resources while traveling abroad contribute fairly. This approach aligns with international practices concerning travel-related fees.