Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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.