BIR Ruling No. 214-61

May 8, 1961 BIR RULING NO. 214-61 Messrs. Ross, Selph & Carrascoso P. O. Box 781, Manila Gentlemen : In reply to your letter dated May 4, 1961, I have the honor to furnish you the following information: 1. The percentage tax payable by your client should be based on the total cost of the tickets or airway bill issued by it although the passenger or cargo is carried by other connecting airlines between points where your client offers nor services. The other airline company is considered a sub-contractor. 2. Where a ticket is issued and paid abroad and the passenger upon reaching Manila decides to change his route, and his ticket is re-issued by your client in Manila, no percentage tax is due thereon provided that there is no additional fare collected. 3. The percentage tax on common carriers is due on all outgoing passage tickets or airway bills. The place of payment of such passage tickets or airway bills is immaterial. cdpr Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue