BIR Ruling

November 25, 1971 Mr. Jose E. Romero, Jr. Chairman Economic Planning Office House of Representatives Manila S i r : This refers to your letter dated November 16, 1971 stating that on December 4, 1971 the Office of the Speaker, House of Representatives and your Office are sponsoring a one day seminar-conference on "Planning and Implementation for Development" with congressmen, senators, cabinet members and technical men as participants; and that said seminar-conference will be held at the sky Room of the Inter-Continental Hotel in Makati. cdta Under the foregoing circumstances, you are requesting exemption from the payment of the percentage taxes on the food and drinks which will be served to the participants during the seminar. In reply, I have the honor to inform you that your request cannot be granted for lack of legal basis. The 3% and 7% taxes levied on the gross receipts from the sale of food and drinks served to the participants of the seminar in accordance with the provisions of Section 191-A of the Tax Code, are taxes directly payable by the restaurant operator and not on your Office or the Speaker's Office which incidentally foot the bills of the participants to the seminar. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue