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A contract of carriage is a contract between a carrier of cargo or passengers and the consignor, consignee or passenger. [1] Contracts of carriage typically define the rights, duties and liabilities of parties to the contract, addressing topics such as acts of God and including clauses such as force majeure (removing liability for extraordinary occurrences beyond control of the parties). [2]
Percentage tax is a business tax imposed on persons or entities/transactions: who sell or lease goods, properties or services in the course of trade or business and are exempt from value-added tax (VAT) under Section 109 (w) of the National Internal Revenue Code, as amended, whose gross annual sales and/or receipts do not exceed Php 3,000,000 ...
There are some clauses under the sales form protecting the interest of the buyer of the ship. For example, clause 9 of Sale Form 1993 has provided some limited protection for the buyer. Under clause 9, the seller warrants that the vessel is free from all charters, encumbrances, mortgages maritime liens, or any other debts whatsoever at the time ...
The declaration form helps the customs to control goods entering the country, which can affect the country's economy, security or environment. A levy duty may be applied. Travellers have to declare everything they acquired abroad and possibly pay customs duty tax on goods. Some countries offer a duty-free allowance of certain products which may ...
A customs duty or due is the indirect tax levied on the import or export of goods in international trade. In economics a duty is also a kind of consumption tax . A duty levied on goods being imported is referred to as an 'import duty', and one levied on exports an 'export duty'.
The balikbayan box is a modern manifestation of the Philippine custom of pasalubong, where domestic or foreign travelers are expected to bring gifts for family, friends and colleagues. [citation needed] Balikbayan boxes provide connection between family in the Philippines and those abroad, and provide goods for the family in the Philippines. [7]
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The Maritime Industry Authority (Filipino: Pangasiwaan sa Industriyang Maritima [4] [5]), known by the acronym MARINA (Tagalog:), is an agency of the Philippine government under the Department of Transportation responsible for integrating the development, promotion and regulation of the maritime industry in the Philippines.