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Bus Operators are Required to Issue Fare Tickets to Passengers

BIR Ruling No. 034-67 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 19, 1967

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September 19, 1967 BIR RULING NO. 034-67 Mr. Graciano Origenes Member ASACOL CA-3319 Jimenez, Misamis Occidental S i r : In reply to your letter dated November 10, 1966, I have the honor to inform you that bus operators regardless of the number of their vehicles and size thereof and volume of business done are required to issue fare tickets to passengers pursuant to Section 16 of Revenue Regulations No. V-1, otherwise known as the Bookkeeping Regulations, in relation to Section 192 of the Tax Code. casia Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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