Bir Ruling No
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Transcript of Bir Ruling No
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8/10/2019 Bir Ruling No
1/5
BIR RULING NO. 056-84
245-056-83-056-84
Gentlemen :
This refers to o!r letter "#te" $e%em&er 23' ()83 st#tin* th#t the +elf#re ,!n""ministr#tion for the Oerse#s +or/ers' # *oernment #*en% #tt#%he" to the
inistr of L#&or #n" 1mloment is serio!sl %onsi"erin* the !r%h#se of # #r%el
of l#n" sit!#te" #t the %orner of Orti*#s #n" 1if#nio "e los #ntos en!e'
#n"#l!on*' etro #nil#' to*ether ith the m!ltile store &!il"in* #n" other
imroements st#n"in* thereon hi%h is one" & $elt# otor #les oror#tion' #
ri#te "omesti% %oror#tion #n" th#t #s en"ee' o! ill #ss!me the "o%!ment#r
st#m t#7 "!e on the $ee" of #le.
o! no re9!est e7emtion from "o%!ment#r st#m t#7 on the s#i" "ee" of s#le.
In rel' I h#e the honor to inform o! th#t e%tion 222 of the T#7 o"e hi%hre#"s:
e%. 222. t#m t#7es !on "o%!ments' instr!ment' #n" #ers. Uon
"o%!ments' instr!ments' #n" #ers #n" #%%et#n%es' #ssi*nments s#les' #n"
tr#nsfers' of the o&li*#tion' ri*ht' or roert in%i"ent thereto' there sh#ll &e leie"'
%olle%te" #n" #i"' for #n" in rese%t of the tr#ns#%tion so h#" or #%%omlishe"' the
%orreson"in* "o%!ment#r st#m t#7es res%ri&e" in the folloin* se%tions of this
Title' & the erson m#/in*' si*nin*' iss!in*' #%%etin*' or tr#nsferrin* the s#me'
#n" #t the time s!%h #%t is "one or tr#ns#%tion h#"'
l#%es the &!r"en of #in* the t#7 !on the #rties to the %ontr#%t #n" le#e thet#7 to &e #i" in"i;erentl & either #rt' #n" #%%or"in*l' the #rt #ss!min*
#ment of s#i" t#7es &e%omes "ire%tl li#&le therefor.
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%tin* ommissioner
o r i * h t 2 0 0 8 $ T e % h n o l o * i e s s i #' I n %.
BIR RULING F$-26)-0
$ (54-04
#nero' H#ti*/' lemente o.' As
4Jf #ille B!il"in*
828 A#seo "e Ro7#s
#/#ti it
ttention: #. e%ili# . H#ti*/
A#rtner
Gentlemen :
This refers to o!r letter "#te" etem&er 4' 2006 st#tin* th#t o!r %lient' Gol"en
Be#r Tr#el oror#tion
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2. n o;-line intern#tion#l #ir %#rrier is not #lso s!&@e%t to the three er%ent
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#rri#l #n" "e#rt!re from the Ahiliines & s#i" #ssen*er' his e7%ess **#*e'
%#r*o #n"Jor m#il. CTI1#
The hr#se ontin!o!s #n" Uninterr!te" ,li*ht refers to # i*ht in the %#rrier of
the s#me #irline %om#n from the moment # #ssen*er' e7%ess **#*e' %#r*o'
#n"Jor m#il is lifte" from the Ahiliines ! to the oint of Dn#l "estin#tion of the#ssen*er' e7%ess **#*e' %#r*o #n"Jor m#il. The i*ht is not %onsi"ere"
%ontin!o!s #n" !ninterr!te" if tr#nsshiment of #ssen*er' e7%ess **#*e' %#r*o
#n"Jor m#il t#/es l#%e #t #n ort o!tsi"e the Ahiliines on #nother #ir%r#ft
&elon*in* to # "i;erent #irline %om#n.
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Ahiliines & re#son merel of its enterin* into # %ontr#%t ith # G in the
Ahiliines for the !rose of sellin* #ss#*e "o%!ments %oerin* its o;-line i*hts.
%%or"in*l' s#i" o;-line %#rrier is not s!&@e%t to the 2 (J2 t#7 on Gross Ahiliine
Billin* imose" !n"er e%tion 28