BIR Revenue Memorandum Circular No. 31-2008
CLARIFICATION OF ISSUES CONCERNING COMMON CARRIERS BY SEA AND THEIR AGENTS RELATIVE TO THE TRANSPORT OF PASSENGERS, GOODS OR CARGOES
(NAR) VOL. 19 NO. 2 / APRIL - JUNE 2008
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 31-2008, January 30, 2008 ]
CLARIFICATION OF ISSUES CONCERNING COMMON CARRIERS BY SEA AND THEIR AGENTS RELATIVE TO THE TRANSPORT OF PASSENGERS, GOODS OR CARGOES
Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City. Adopted: 30 Jan. 2008