BIR Ruling No. 050-63

No date supplied BIR RULING NO. 050-63 Mr. Jaime Hernandez, Jr. (Executive Vice President) Bicol Electric Company Naga City S i r : This is with reference to your letter dated May 3, 1963 requesting opinion on the following queries: "Whether or not the three categories of travel, namely: first class, second or tourist class, or third class, by reason of which different amounts are collected respectively appears on Form No. 17.14, applies to both sea and air transportation for abroad? "Conversely, does the Commissioner agree with Mr. Teodoro M. Castro that all plane trips abroad are considered first class transportation, even if the ticket is for a second or tourist class passage" In reply, I have the honor to quote the pertinent portion of Section 225 of the Tax Code, as amended, as follows: "SEC. 225. Stamp tax on certificates . . . . , That in the case of tax clearance certificates, there shall be collected a documentary stamp tax of fifteen pesos on each certificates for a first class passengers; eight pesos for each second or tourist class passengers; and two pesos for a third class or steerage passenger. (As amended by Sec. 14, Republic Act No. 40.) In our opinion, the law applies to common carriers by water as well as by air. Accordingly, the tax clearance certificates of a second or tourist class plane passengers is subject to a documentary stamp tax of P8.00 duly. (B.I.R) Ruling No. 112, Series of 1961). aisadc Very truly yours, (SGD.) AMABLE M. AGUILUZ Acting Commissioner of Internal Revenue