Tax rules for land transport and TNCs

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REVENUE MEMORANDUM CIRCULAR NO. 70-2015: Tax rules for land transport and TNCs

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Title Source: Supreme Court: Tax rules for land transport and TNCs

Law: Revenue Memorandum Circular No. 70-2015

Decision Date: Dec 11, 2015

This circular clarifies the tax obligations for transport network companies (TNCs) and their partners, detailing the distinctions between common carriers and service contractors, and outlining the necessary compliance for tax registration, official receipts, and withholding taxes.

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