Tax Liability of a Keeper of a Lodging House
BIR Ruling No. 395-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 12, 1960
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September 12, 1960 BIR RULING NO. 395-60 The Central Cooperative Exchange, Inc. Tobacco Redrying Plant Agoo, La Union Gentlemen : With reference to your letter dated March 24, 1959, I have the honor to inform you that in an investigation conducted by this Office it was ascertained that from April, 1959 to June 30, 1960, you operated a lodging house where the general public was admitted and charged for board and lodging, contrary to your written representation that the lodging house was for the exclusive use of your members and Facoma representatives. You are, therefore, subject to tax as keeper of a lodging house. In fact, our Regional Office in Baguio City had already assessed and demanded from you the payment of fixed, percentage and documentary stamp taxes as a result of your operation of a lodging house. As the assessment is clearly in order, you are requested to effect the immediate settlement thereof. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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