Taxes Imposed for Engaging in Business as Travel Agencies
BIR Ruling No. 334-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 3, 1960
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August 3, 1960 BIR RULING NO. 334-60 Mr. Cesar Villanueva R-311 Regina Bldg. M a n i l a S i r : This is in answer to your letter of July 29, 1960 requesting information as to what business taxes your clients should pay for engaging in business as travel agencies. It appears that the principal activity of your clients consists in securing for travelers the necessary travel documents such as passports, visas, inoculation certificates, tax clearances, and immigration papers from the various government offices concerned. Your clients also undertake to secure for their customers passage tickets and/or reservations with the carrier. Under the circumstances above-stated, your clients are considered business agents and commercial brokers subject to the corresponding fixed and percentage taxes. They are considered business agents for their activity of securing from the Government the necessary travel papers and, commercial brokers, for negotiating the sale of passage tickets. casia Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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