Exemption from the Required Approval and Registration of Passage Tickets by Common Carrier by Air

February 17, 1958 BIR RULING NO. 100-58 Trans World Airlines, Inc. Hotel Filipinas, Dewey Blvd. Manila Gentlemen : Reference is made to your letter dated January 23, 1958, requesting that the passage tickets being used in your business as common carrier by air be exempt from the requirement of having the same approved and registered prior to use, in accordance with Section 19 of Revenue Regulations No. V-1, as amended. In support of said request, you stated that such passage tickets are, before use thereof, registered with the Board of Travel and Tourist Industry. In answer thereto, I have the honor to inform you that, in view of your representations, you request is hereby granted. It is understood that, pursuant to Section 16 of Revenue Regulations No. V-1, the duplicates or stubs of the passage tickets use shall be preserved by you for a period of five (5) years from the date of the last ticket, subject to inspection and examination at any time by internal revenue officers. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue