Stamp tax on passage tickets.
Section 228
SEC. 228. Stamp tax on passage tickets. — On each passage ticket, whether a single fare or return ticket, or any receipt for money paid for the passage of a person on any vessel or other means of transportation other than a vessel or other means of transportation belonging to the Government of the Philippines or the Government of the United States from any port or place in the Philippines to any port or place in the United States, or any other foreign country there shall be collected a documentary stamp tax at the following rates: (a) If said passage costs not more than sixty pesos, three pesos. (b) If said passage costs not more than sixty pesos, and not more than one hundred twenty pesos, five pesos. (c) If said passage costs more than one hundred and twenty pesos and not more than two hundred and fifty pesos, seven pesos. (d) If said passage costs more than two hundred and fifty pesos, ten pesos.