Sauna and Massage Establishments, Liability to Tax

March 28, 1973 BIR RULING NO. 010-73 Sauna and massage establishments, liability to tax . Sauna and massage establishments are now subject to the P50.00 annual fixed tax prescribed in Section 182(A) (2) of the Tax Code and to the 3% tax on their gross receipts pursuant to Section 191(11) of the same Code, as amended by Presidential Decree No. 69. They are required to make a true and complete return of their gross quarterly receipts and pay the 3% tax due thereon within 20 days after the end of each quarter, pursuant to Section 183(a) of the Tax Code, as amended by Presidential Decree No. 69. However, notwithstanding this requirement, this Office will continue accepting their payment of percentage tax on a monthly basis as advance payment, but their percentage tax returns should be filed quarterly.