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Jan 14, 2020taxationinternational shippingdemurragegross philippine billingscorporate income taxsupreme court
Demurrage and Detention Fees: Supreme Court Clarifies Tax Treatment for International Shipping
The Supreme Court ruled demurrage and detention fees are subject to regular corporate income tax, not the preferential Gross Philippine Billings rate.
Feb 16, 2010taxationinternational air carriersincome taxgross philippine billingsresident foreign corporationbir
Philippine Taxation of International Air Carriers: Income Tax for Off-Line Operations
Off-line international air carriers selling tickets in the Philippines are subject to 32% income tax, not the 2.5% gross Philippine billings tax.