UNICEF Officials Not Exempt from Payment of Hotel Room Occupancy Tax

December 3, 1981 BIR RULING NO. 247-81 205-A 10-80 247-81 Hotel Inter-Continental Manila P.O. Box No. 731 Makati, Metro Manila Attention: Romulo M . Hocson Director for Credit & Collection Gentlemen : This refers to your letter dated January 16, 1981, requesting a ruling on the request of Ms. Bella Bulan, Administrative Officer, United Nations Children's Fund, for exemption from hotel room occupancy tax of certain UNICEF Officials. In reply, I have the honor to inform you 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, motels, rest houses, pension houses, lodging houses and resort 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 said tax may ultimately be shifted to or passed upon the UNICEF Officials will not constitute the same as tax payable by said guest or UNICEF Official for purposes of the exemption. Moreover, Presidential Decree No. 31 which would have exempted foreign tourist and travellers such as visiting UNICEF Officials from the payment of the hotel room occupancy tax has been repealed by Batas Pambansa Blg. 2, which took effect on April 1, 1979. Please be guided accordingly. Very truly yours, RUBEN B. ANCHETA Acting Commissioner