BIR Ruling No. 263-82

October 14, 1982 BIR RULING NO. 263-82 205-A 218-82 263-82 7th Asian Youth Basketball Championship Secretariat Philippine Plaza Hotel Roxas Boulevard, Metro Manila Attention: Mr . Fernando Carrascoso Organizing Committee Gentlemen : This refers to your letter dated September 14, 1982 requesting that the delegates to the 7th Asian Youth Basketball Tournament being held in Manila from October 3-17, 1982, be exempt from all taxes, such as the 10% hotel room occupancy tax prescribed by Section 205-A of the Tax Code. In reply, I regret to inform you that your request can not be granted for lack of legal basis. The 10% hotel room occupancy tax prescribed under Section 205-A of the Tax Code, as amended, is a tax imposed on the proprietors, operators or keepers of hotels based on their gross receipts derived from room occupancy, and not on the occupants or guests of the hotels. In the instance case, it is the Philippine Plaza which is subject to such tax, and not the delegates who are billeted therein even if the aforesaid tax is ultimately shifted to or passed on to them. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner