Hi Lastlid.
like Graham said the disembarkation card is straightforward enough. Just advise your wife to have a pen with her to fill the damn thing in!
You go to departures by first passing some security guards who just check that you have a boarding pass. Then you reach the departure tax booths where you have to present your boarding pass and pay the 750 pesos. After that you reach the immigration control where they check your passport visa disembarkation card etc. The disembarkation cards are also available at this point just in case you have forgot to fill one in. There are some seperate lanes for Filipinos but they are intended for overseas foreign workers OFW and seamen. Your wife is obviously not that so just take a regular line.
