S1: Gross Philippine Billings (GPB) is the total amount of gross revenue from the passage of persons, excess baggage, and cargoes originating from the Philippines irrespective of the place of sale and the place of payment.

S2: In the case of a flight that originates from the Philippines but transshipment of passengers take place in another aircraft belonging to a same airline company, the GPB shall be determined based on that portion of revenue corresponding to the leg flown from any point in the Philippines to the point of transshipment.

Group of answer choices

S1 is false; S2 is true

S1 is false; S2 is false

S1 is true; S2 is false

S1 is true; S2 is true