[ 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