BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 4, 1973
Full text
September 4, 1973 Brig. General Guillermo A. Picache Armed Forces of the Philippines Camp Aguinaldo, Quezon City S i r : This refers to your letter dated August 28, 1973 requesting exemption from the hotel room tax and the tax on foods and drinks of the delegates and observance of the Fourth Seminar on Village Defense and Development hosted at the Hotel Intercontinental by the Republic of the Philippines. In reply, I have the honor to inform you that, considering that the seminar is being hosted wholly at government expenses, your request is hereby granted. This exemption proceeds from the cardinal rule that the Government in derogation of its sovereignty cannot tax itself. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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