Meaning of the Term "Continuous and Uninterrupted Flight"

February 1, 1988 BIR RULING NO. 015-88 115 000-00 015-88 S i r : This refers to your letter dated December 28, 1987 requesting in behalf of your client, The Board of Airline Representatives, confirmation of your opinion that the term "continuous and uninterrupted flight" as defined in Revenue Regulations No. 6-66 means a flight in the same plane and not in the same airline so much so that any change in plane, whether or not of the same airline, interrupts the flight and hence, the gross receipts reportable for percentage tax purposes should be that portion from the Philippines to the point of change in plane. In reply, please be informed that this Office hereby confirms your opinion considering the present definition of said term in paragraph (g), Section 1 of said regulations, quoted as follows: "(g) The term "continuous and uninterrupted flight" means a flight in the same plane from the moment a passenger or cargo is lifted from the Philippines to the point of destination of said passenger or cargo. Provided, however , that when a flight is interrupted by force majeure , the transfer to another plane whether or not owned by the same airline company shall be considered as part of the continuous and uninterrupted flight." The foregoing conclusion is supported by the fact that under the second sentence of the abovequoted provision, if there is a change in plane for any reason other than force majeure , there is no longer a "continuous and uninterrupted flight;" hence, the taxable gross receipts shall consist only of those corresponding to that portion of the flight from the Philippines to the point of change in plane. However, this Office believes that the aforesaid provision of paragraph (g) to the effect that continuous and uninterrupted flight means "a flight in the same plane" from the Philippines to the point of destination is already obsolete; hence, steps are now being taken to amend the said provision of the regulations. cd Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner