Definition
Include in the gross receipts
the imputed cost of transport incurred by any family member who uses the
vehicles say, in going to school, place of work. They are treated as if the family
paid for it.
Report the following activities under this section:
a. Operation of buses, jeeps, freight trucks, service vehicles, calesas,
tricycles and motor boats
b. Small transport enterprises like carts, boats, etc., ferrying persons
across rivers, etc.
c. Family cars and jeeps, etc. which might have been used to transport
persons or a freight for fee
d. Tour and travel agencies
e. Storage and warehousing, including cold storage and grain
warehouses
f. Messengerial services
g. Others such as “kuliglig” or a farm machinery, which is used to
transport, farm workers, etc.