RMC No. 110-2024: Circularizing Memorandum Order No. 29, titled “Granting Travel Tax Exemption to All Travelers Departing from All International Airports and Seaports in Mindanao and Palawan to Any Destination in the East ASEAN Growth Area”

Files
Download this file

Summary

RMC No. 110-2024 circularizes Memorandum Order No. 29, which grants Travel Tax exemption to travelers leaving international airports and seaports in Mindanao and Palawan for destinations in the BIMP-EAGA.

CollapseExpand

Key points

  1. Exempt travelers. Travelers by air or sea departing from all international airports and seaports in Mindanao and Palawan, and bound for any destination in the Brunei Darussalam-Indonesia-Malaysia-Philippines-East ASEAN Growth Area (BIMP-EAGA), are exempt from Travel Tax.
  2. Connecting flights. The exemption also covers passengers with confirmed connecting flights from Mindanao and Palawan to BIMP-EAGA within 24 hours on the same day. This applies when no direct flight is available from the point of origin to the destination.
  3. Certificate. A Travel Tax Exemption Certificate may be secured from the Tourism Infrastructure and Enterprise Zone Authority.

Who is affected

  • Travelers departing from international airports and seaports in Mindanao and Palawan for BIMP-EAGA destinations

Deadlines and effectivity

  • Exemption runs from effectivity of the Order until 30 June 2028, unless sooner revoked

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.