OFWs are exempted from paying this tax, but they still have to get that certificate, meaning they still pay P200 to the government. If one pays the full amount of tax, no more processing fee. But if one avails of the reduced rates, say he brings a child who is below 12 years old, he pays the reduced rate + processing fee.
Those who travel in business class also pay twice the rate for regular economy passengers. It is indeed an envy-driven taxation The government is saying, "you can afford to travel abroad for business or conference or tourism, you can afford to pay this tax."
I said this before, I will say it again -- travel tax should be abolished. But sadly, all administrations from the 80s to the present have been enjoying this tax revenue. So cutting it would be against their personal interests and political career.
Airport terminal fees, April 05, 2010
On Airport Terminal Fee, December 09, 2011
Migration and Freedom 13: Travel Tax Robbery, December 06, 2011
Migration 19: PH Immigration Bureaucracy, September 08, 2012
Plane Delays and NAIA Bureaucracy, February 05, 2014
Migration 21: Why Do Many Filipinos Work Abroad?, January 14, 2015