Philippine Travel Tax - Who's subject to? Exemptions and Requirements. ..
1. Filipino citizens
2. Permanent resident aliens of the Philippines
3. Non-resident aliens who have stayed in the Philippines for a period of more than one (1) year. 

Who are exempted from the travel tax?
1. Filipinos who are permanent residents of other countries (Balikbayans)
2. OTHER EXEMPT PASSENGERS (Subject to proper documentation)
Foreign diplomatic and consular officials and members of their staff who are duly accredited to the Philippines, including the immediate members of their families and household domestics whose entry as such has been authorized by the Philippine Government Officials, consultants, experts and employees of the United Nations Organization and of its agencies, and those exempted under existing laws, treaties and international agreements. US military personnel and other US nationals including their dependents and in proper cases as indicated below, who are traveling on US government-owned or chartered transport facilities or with fares expended out of the US Government funds. Filipino overseas contract workers. Crew members of ships and airplanes flying international routes who are leaving the country to assume their positions therein or to join their vessels or airplanes. Members of the Philippine foreign service officially assigned abroad who are leaving the country to assume their posts, including their dependents. Officials and employees of the Philippine government or any of its dependents, bureaus and agencies traveling on official business. Persons who travel is provided or funded by foreign governments with which the Philippine government maintains diplomatic relations. Bonafide students whose scholarships have been approved by the appropriate government agency. Infants who are two years old or less. Personnel of multinational companies with regional headquarters, but not engaged in business in the Philippines, and their dependents if joining them during the period of their assignments in the Philippines as certified to by the Board of Investments. Those authorized by the President of the Philippines for reasons of national interest.

What are the requirements for exemption of "Balikbayans" (as required by the department of finance)?
1. Proof of foreign residence (U.S. Green Card, Temporary ID, Canadian Form 1000, etc.). Show original and submit photocopy.
2. Philippine Income Tax Return (ITR) for preceding year. Show original and submit photocopy. However, if Philippine Passport was renewed abroad this year, or is stamped as having paid income tax by the Philippine Consulate, no ITR is required.
3. Identification pages of passport and date of last arrival in the Philippine stamped thereon. Show original and submit photocopy. If the above requirements are not complied with, a travel tax of P2,700 (for first class passage) or P1,620 (for other classes) will be charged on your return flight or upon confirmation of flight arrangements.

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