BIR Ruling No. 011-63

March 1, 1963 BIR RULING NO. 011-63 The General Manager Manila Hotel, Manila M a d a m : This with reference to your letter dated October 29, 1962 requesting a ruling on the following query: LexLib "Are keepers of hotels or lodging houses required to pay the corresponding stamp tax provided for in Section 226(b) of the National Internal Revenue Code on food, drinks and other charges (except room) included in the hotel receipt?" You alleged that it "has been the practice among established hotels, for facility and convenience, to issue one hotel receipt for a checking out guest" and said receipt includes "not only the lodging or room charges but also accounts incurred by the guest for food and drinks". You further claimed that you pay the corresponding percentage tax for the food and drinks. In reply, I have the honor to inform you that the value of the food and drinks served to a hotel guest does not form part of the hotel receipt for purposes of the documentary stamp tax imposed in Section 226(b) of the Tax Code, said tax being imposed in connection with receipts from lodging only. Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on March 1, 1963. (SGD.) P. F. LANDAS Revenue Operations Head (Legal)