Exit Clearances
If you meet the following classifications below, you will need to follow the instructions and apply for the proper exit clearance at one of the five BI regional offices. Sub-ports cannot process exit clearance permits. All fees and conditions are subject to change. Normal processing time of 4-5 business days (expedite option available in most cases for +Php500).

Tourist: 59 days - 6 months
Tourists staying more than 59 days but less than 6 months must pay an exit clearance fee of Php 1,210. If your date of departure is certain, this can be paid through one of the five BI regional offices; otherwise, the exit fee can be paid at the airport upon your departure.

Tourist 6 months+
Tourists staying more than 6 months must obtain an Exit Clearance Certificate (ECC) from BI. You must submit the proper form along with 3 passport-sized photographs and the fee of Php 1,000.

Permanent residents temporarily leaving the country must apply for a re-entry permit with BI. Applicant must submit 3 passport-sized photographs, proof of residency status, and the fee of Php 3,470.

http://www.gtalawphil.com/working_in_rp2.htm

Its just as well I dont fly out often as Im looking at about 5k each time for tax and re entry fees.