Amendments to Revenue Regulations No. 3-76
Revenue Regulations No. 06-78, issued on April 25, 1978, amends Revenue Regulations No. 3-76 to align with updates to the National Internal Revenue Code of 1977, specifically regarding the taxation of international carriers. It establishes a 2% tax on "gross Philippine billings," which includes revenues from passenger and cargo services originating in the Philippines, regardless of where the tickets are sold. The regulations also define the criteria for determining a carrier's business presence in the Philippines and designate general sales agents as withholding agents for tax purposes. Additionally, airlines conducting chartered flights are required to provide specific documentation to the Bureau of Internal Revenue prior to operation.
Quick Answers
- What is Amendments to Revenue Regulations No. 3-76 about?
- Revenue Regulations No. 06-78, issued on April 25, 1978, amends Revenue Regulations No. 3-76 to align with updates to the National Internal Revenue Code of 1977, specifically regarding the taxation of international carriers. It establishes a 2% tax on "gross Philippine billings," which includes revenues from passenger and cargo services originating in the Philippines, regardless of where the tickets are sold. The regulations also define the criteria for determining a carrier's business presence in the Philippines and designate general sales agents as withholding agents for tax purposes. Additionally, airlines conducting chartered flights are required to provide specific documentation to the Bureau of Internal Revenue prior to operation.
- What type of law is Revenue Regulations No. 06-78?
- Amendments to Revenue Regulations No. 3-76 (Revenue Regulations No. 06-78) is a Philippine Implementing Rules and Regulations enacted by the Congress of the Philippines.
- When was Amendments to Revenue Regulations No. 3-76 enacted?
- Amendments to Revenue Regulations No. 3-76 (Revenue Regulations No. 06-78) was enacted on Apr 25, 1978.
- What is the citation for Amendments to Revenue Regulations No. 3-76?
- Amendments to Revenue Regulations No. 3-76, Revenue Regulations No. 06-78, Apr 25, 1978 (Philippines)
Law Information
- Reference Number
- Revenue Regulations No. 06-78
- Date Enacted
- Subcategory
- Taxation
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
April 25, 1978
REVENUE REGULATIONS NO. 06-78
| SUBJECT | : | Amendments to Revenue Regulations No. 3-76 |
| TO | : | All Internal Revenue Officers and Others Concerned |
SECTION 1. Scope. — Pursuant to Section 326 of the National Internal Revenue Code of 1977, the following regulations amending certain provisions of the Revenue Regulations No. 3-76 to implement the latest amendment to Section 24(b)(2) of the same Code by Presidential Decree No. 1355, are hereby promulgated and shall be known as Revenue Regulations No. 6-78.
SECTION 2. Section 1 of Revenue Regulations No. 3-76 is hereby amended to read as follows: aisa dc
"Section 1. Definition of Gross Philippine Billings. —
"International carriers shall pay a tax of 2 ½% of their gross Philippine billings.
"For the purpose of Section 24(b)(2) of the National Internal Revenue Code, 'gross Philippine billings' includes gross revenue realized from uplifts anywhere in the world by any international carrier doing business in the Philippines of passage documents sold therein, whether for passenger, excess baggage, cargo or mail, provided the cargo or mail originates from the Philippines. The gross revenues realized from the said cargo or mail shall include the gross freight charges up to final destination. Gross revenues from chartered flights originating from the Philippines shall likewise form part of 'gross Philippine billings' regardless of the place of sale or payment of the passage documents. For purposes of determining the taxability of revenues from chartered flights, the term 'originating from the Philippines' shall include flight of passengers who stay in the Philippines for more than forty-eight (48) hours prior to embarkation.
"The gross freight charges in the airway bills, bills of lading and/or value of tickets sold by each international carrier doing business in the Philippines shall be prima facie evidence of its gross lifted revenue.
"The phrase 'doing business in the Philippines' includes the regular sale of tickets in the Philippines by off-line international airlines either by themselves or through their agents.
"The general sales agent (GSA) in the Philippines of each off-line airline is hereby constituted as withholding agent pursuant to Section 53 of the National Internal Revenue Code."
SECTION 3. Pertinent records to be furnished the Bureau of Internal Revenue. — In the case of chartered flights, the chartered airline company shall furnish the Bureau of Internal Revenue (Attention: Service and Miscellaneous Tax Division) with authenticated or true copies of the Petition for Authority to Operate Chartered Flights in the Philippines together with the charter party and advanced copies of the passenger and cargo manifests within a reasonable time before commencing the chartered flight.
SECTION 4. Repealing Clause. — All existing rules and regulations not consistent with this Regulations are hereby repealed.
CESAR VIRATASecretary of Finance
Recommended by:
EFREN I. PLANAActing CommissionerTAN-P4519-F2828-A-8
Cite This Law
Amendments to Revenue Regulations No. 3-76, Revenue Regulations No. 06-78, Apr 25, 1978 (Philippines)
Amendments to Revenue Regulations No. 3-76, Revenue Regulations No. 06-78 (Phil. 1978)
Related Laws
- Amending Section 2 of Revenue Regulations No. 13-77Revenue Regulations No. 05-78 • Apr 21, 1978 • Implementing Rules and Regulations
- Amendments to the Rules and Regulations Implementing Republic Act No. 7832Amendments to IRR-RA 7832 • Jan 31, 2011 • Implementing Rules and Regulations
- Amending Sections 2, 3 and 7 of Revenue Regulations (RR) No. 05-2017, Relative to Rules and Regulations Implementing Republic Act No. 10754, Entitled "An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)" Relative to the Tax Privileges of Persons with Disability and Tax Incentives for Establishments Granting Sales Discount, and Prescribing the Guidelines for the Availment Therefor, Amending Revenue Regulations No. 1-2009Revenue Regulations No. 09-19 • Aug 27, 2019 • Implementing Rules and Regulations
- Rules and Regulations Implementing Section 3 of RA No. 11534 (CREATE), Amending Section 20 of the NIRC of 1997, as AmendedRevenue Regulations No. 03-21 • Apr 8, 2021 • Implementing Rules and Regulations
- Amending Sections 2 and 7 (6) of Revenue Regulations (RR) No. 07-2010, as Amended by RR No. 08-2010Revenue Regulations No. 11-15 • Sep 29, 2015 • Implementing Rules and Regulations
- Amending Certain Provisions of Revenue Regulations No. 2-98, as Amended, to Implement Further Amendments Introduced by Republic Act No. 10963, Otherwise Known as the "Tax Reform for Acceleration and Inclusion (TRAIN) Law," Relative to Withholding of Income TaxRevenue Regulations No. 11-18 • Jan 31, 2018 • Implementing Rules and Regulations
Browse More Implementing Rules and Regulations
Explore other laws in the Implementing Rules and Regulations category.
View All Implementing Rules and RegulationsNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law