BIR Ruling No. 142-82

April 23, 1982 BIR RULING NO. 142-82 205-A 247-81 142-82 National Historical Institute Ministry of Education and Culture National Library Building T.M. Kalaw, Ermita, Manila Attention: Mr . Serafin D . Quiason Acting Chairman Gentlemen : This refers to your letter dated January 29, 1982 requesting exemption from the 10% tax for the room and hotel accommodations of the participants of the International Symposium on Western Performance in South East Asia at the Silahis International Hotel. In reply, please be informed that this Office finds no legal basis to grant the request for the reason that the said hotel room occupancy tax is a tax imposed on the proprietors, operators, or keepers of hotels pursuant to Section 205-A of the Tax Code of 1977, as amended by Batas Pambansa Blg. 2. In other words, the hotel room occupancy tax is a tax directly payable by said establishment. Therefore, the fact that the said tax may ultimately be shifted to or passed upon the participants of the International Symposium on Western Performance in South East Asia and to be paid by that Ministry, will not constitute the same as tax payable by you for purposes of the exemption. Moreover, Presidential Decree No. 31 which would have exempted foreign tourist and travellers such as the visiting participants of the International Symposium on Western Performance in South East Asia from the payment of the hotel room occupancy tax has been repealed by Batas Pambansa Blg. 2, which took effect on April 1, 1979. aisadc Very truly yours, RUBEN B. ANCHETA Acting Commissioner