She's not exempt, she still has to pay 100pesos for being told she doesn't have to pay :blink:No she doesn't. If she actually lives overseas she is exempt from that tax, as I mentioned above. The tax is nothing to do with the ticket, as she would pay it if she were leaving by ship too.
Also we all get done by the 500+ pesos to use the airport, that is covered in the ticket cost any airport usuage fees, so we pay the airport in the Philippines TWICE for using them!
We'll only go back if we really really have to, and luckily the wife is now a British Citizen, so she can rub it in their noses :P