Liability to Tax of Freight Tickets
BIR Ruling No. 013-70 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1970
Full text
1970 BIR RULING NO. 013-70 Freight Ttickets : Liability to Tax . The freight tickets issued (by a company engaged primarily in the transportation of passengers) for goods, merchandise, or effects carried as accompanied baggage of passengers, are exempt from the payment of documentary stamp tax in accordance with Section 227 of the Tax Code, as amended. However, the tickets issued on goods, merchandise or effects carried as unaccompanied baggage are still subject to the documentary stamp tax. cdasia
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.