BIR iSSUANCES
Common Carriers / International Air Carriers
SUBJECT:
Clarification of Issues Concerning Common Carriers by Sea and their Agents Relative to the Transport of Passengers, Goods or Cargoes
Date of Issuance: 30 January 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
Date of Issuance: 1 February 2008
Life Insurance Premiums
Amending Certain Portions of Revenue Memorandum Circular No. 30-2008 on the Subject of the Taxability of Insurance Companies for Minimum Corporate Income Tax (MCIT), Business Tax and Documentary Stamp Tax Purposes
Date of Issuance: 23 August 2008
Further Amending Certain Portions of Revenue Memorandum Circular No. 30-2008, as amended by Revenue Memorandum Circular No. 59-2008, on the Subject of the Taxability of Insurance Companies for Minimum Corporate Income Tax (MCIT), Business Tax and Documentary Stamp Tax Purposes
Date of Issuance: 3 June 2010