BIR Ruling No. 070-82

March 5, 1982 BIR RULING NO. 070-82 205-A 010-80 070-82 Deomedez, Balgos & Perez Law Offices 5th Floor, Corinthian Plaza Paseo de Roxas, Makati Attention: Ms . Agnes V . S . T . Devanadera Counsel for Dr . Albert P . Talboys Gentlemen : This refers to your letter dated November 8, 1980, requesting a refund of all the taxes which your client, Dr. Albert P. Talboys paid as part of his hotel bills. In reply, please be informed that your client is not entitled to the said refund. It should be noted that the percentage tax charged to your client by the hotel as part of his hotel bills is a tax directly payable by the proprietors, operators, or keepers of hotels, motels, rest houses, pension houses, lodging houses and resorts pursuant to Section 205-A of the Tax Code, as amended. The fact that such tax may ultimately be shifted to or passed upon to the hotel guests will not constitute the same as tax payable by said guest or the entity shouldering the expenses of the guests. Moreover, the exemption of your client from all taxes as a foreign consultant, as confirmed on our letter of December 14, 1979 to the Ministry of Education and Culture, refers only to taxes directly payable by your client. It does not include taxes passed on to him, such as the tax on the hotel bills in question. Very truly yours, RUBEN B. ANCHETA Acting Commissioner