BIR Ruling No. 069-61

February 14, 1961 BIR RULING NO. 069-61 The Presidential Assistant Presidential Assistant on Community Development Office of the President Manila S i r : Reference is made to your letter of the 13th instant, requesting exemption from the documentary stamp tax on hotel bills issued to that Office for accommodations furnished the participants to the community development seminars, conferences, in-service trainings and workshops being sponsored by it from time to time. cdll In answer thereto, I have the honor to inform you that, the documentary stamp tax on hotel bills or receipts being the direct liability of the hotel keeper, it is regretted that your request has to be denied for want of legal basis. We also regret not to share the view that Section 338(b) of the Tax Code is applicable to this case because the exception mentioned therein applies to instruments issued by the Government. Obviously, hotel bills are issued by the hotels and not by the Government. prll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue