BIR Revenue Memorandum Circular No. 46-2008
CLARIFICATION OF ISSUES CONCERNING COMMON CARRIERS BY AIR AND THEIR AGENTS RELATIVE TO THE REVENUE AND RECEIPT FROM TRANSPORT OF PASSENGERS, GOODS/CARGOES AND MAIL, AND FROM EXCESS BAGGAGE
(NAR) VOL. 19 NO. 3 / JULY - SEPTEMBER 2008
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 46-2008, February 01, 2008 ]
CLARIFICATION OF ISSUES CONCERNING COMMON CARRIERS BY AIR AND THEIR AGENTS RELATIVE TO THE REVENUE AND RECEIPT FROM TRANSPORT OF PASSENGERS, GOODS/CARGOES AND MAIL, AND FROM EXCESS BAGGAGE
Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City Adopted: 1 Feb. 2008