Migrant Workers and Overseas Filipinos Act
SEC. 35. Exemption from Travel Tax Documentary Stamp and Airport Fee. - All laws to the contrary notwithstanding, the migrant workers shall be exempt from the payment of travel tax and airport-fee upon proper showing of proof entitlement by the POEA.
"The remittances of all overseas Filipino workers, upon showing of the same proof of entitlement by the overseas Filipino worker's beneficiary or recipient, shall be exempt from the payment of documentary stamp tax.