Hotel Receipt Subject to Documentary Stamp Tax
BIR Ruling No. 075-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 9, 1959
Full text
February 9, 1959 BIR RULING NO. 075-59 Mr. Vicente La O' Tagbiliran, Bohol S i r : In reply to your letter dated January 28, 1959, I have the honor to inform you that a hotel receipt issued by the hotel keeper for three pesos (3.00) to a transient guest of a hotel is subject to the documentary stamp tax of fifty centavos (P0.50) pursuant to Section 226(b) of the National Internal Revenue Code. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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