The Head Tax is imposed under Commonwealth Act (CA) No. 613, as amended, and implemented pursuant to Sec. 54, Chapter 12, Book IV of the Revised Administrative Code of 1987 and Unnumbered Bureau of Immigration Memorandum dated May 12, 2000.
Every alien over 16 years of age admitted into the Philippines for a stay exceeding fifty-nine days; aliens with permanent residence status in the Philippines upon return from travel abroad and retrieval of their Alien Certificate of Registration (ACR)/Immigration Certificate of Residence (ICR); and aliens applying for Re-entry Permit (RP) and the issuance/renewal/re-issuance of Special Return Certificate (SRC) have to pay, among others, a tax of PhP250. The head tax shall be paid to the Immigration Officer or to his/her duly authorized representative at the time of entry of
the alien.
Notes: You can find this item is included in your 2nd extension fees. (59 days)
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