Transporting goods or cargoes 12% VAT Transporting passengers 3% Common Carrier’s tax Common carriers by AIR or SEA: From one point in the Philippines to another point in the Philippines Transporting goods or cargoes 12% VAT Transporting passengers 12% VAT From one point in the Philippines to a point outside the Philippines Transporting goods or cargoes 0% VAT Transporting passengers 0% VAT