CLARIFICATION OF ISSUES CONCERNING COMMON CARRIERS BY SEA AND THEIR AGENTS RELATIVE TO THE TRANSPORT OF PASSENGERS, GOODS OR CARGOES
National Administrative Register [ BIR REVENUE MEMORANDUM CIRCULAR NO. 31-2008, January 30, 2008 ]
Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.
Adopted: 30 Jan. 2008