BIR Ruling No. 112-61

March 27, 1961 BIR RULING NO. 112-61 MEMORANDUM FOR The Chief, Collection Division (Thru the Revenue Operations Executive [Collection]) B.I.R., Manila Plane transportation has always been considered first class transportation and every plane passenger, first class passenger. This is for the reason that, before, there is no distinction of plane passengers. aisadc However, progress in plane transportation has reached the point where distinction has become necessary. Hence, there are now first class and second class passengers in plane transportation. This classification will, for tax-clearance purposes, have now to be recognized. In the case of a chartered plane, such as the case of the Rome pilgrimage sponsored by the Catholic Action of Manila, the classification of the passengers shall be determined on the basis of the average fare paid by each. The class corresponding to such fare shall be adopted for tax-clearance purposes. Please be guided accordingly. (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue