Business Tax Liability for Engaging in the Travel Agency Business
BIR Ruling No. 364-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 29, 1960
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August 29, 1960 BIR RULING NO. 364-60 The Philippine Travel Bureau 270 San Vicente Street M a n i l a Gentlemen : In reply to your letter dated August 25, 1960, inquiring about your business tax liability for engaging in the travel agency business, please be informed that for your principal activities consisting of securing passports and visas, tax clearance certificates, immigration papers (all taken from government offices), preparing itineraries and giving related forms of service to your clients and receiving compensation therefor, you are considered business agents, liable to the fixed and percentage taxes under sections 182 and 191 of the National Internal Revenue Code, as amended. For negotiating the sale of passage tickets you are liable to the commercial brokers fixed and percentage taxes provided under sections 182 and 195 of the same Code. (BIR Ruling No. 334, s. 1960, August 3, 1960). Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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