Toni Francesca B.

Marquez
BSA – 3A

Exercise Drills
1. Common carriers by land – transport 3% Percentage Tax
of passengers

2. Common carrier by land- transport of VAT

cargoes

3. Common carrier by sea VAT

4. Common carrier by air VAT

5. International carrier- passenger Exempt

6. International carrier- cargoes, baggage 3% OPT

or mails