Case of the Far Eastern Travel Agency, Inc.
BIR Ruling No. 175-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 8, 1959
Full text
April 8, 1959 BIR RULING NO. 175-59 3rd Indorsement Returned to the Regional Director, Regional District No. 3, Bureau of Internal Revenue, Manila, the case of the Far Eastern Travel Agency, Inc., involving the sum of P6,002.85 as fixed and percentage taxes and surcharge. A travel agent may both be a commercial broker and a business agent. He is a broker in respect of the sale of passage tickets for carriers. He is a business agent in respect of the securing for travelers of visas, clearance, and passports because he transacts business with public officers as agent of said travelers. There is, therefore, no conflict between the BIR rulings quoted in his 2nd indorsement dated March 18, 1959. LLjur (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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