[ 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