BIR Ruling No. 398-61

No date supplied BIR RULING NO. 398-61 In reply to your query . . . , I have the honor to inform you that the operator of a miniature golf course is not subject to the amusement tax prescribed in Section 260 of the National Internal Revenue Code. People who go to a miniature golf course are not spectators. They participate in the game itself. In connection with the operation of a snack bar, please be further informed that before engaging in the said business, you have to pay a fixed tax of twenty pesos prescribed in Section 182 of the Tax Code. In case you also sell beer, wine, liquor, cigar and cigarettes to your customers you will have to pay the following additional fixed taxes annually: cdll Retail tobacco dealer P16.00 Retail dealer in fermented liquors P50.00 Retail liquor dealer P100.00 In addition to the above fixed taxes, you will have to pay a percentage tax of 3% on your gross receipts from the sale of food and refreshments and 7% on your gross receipts from the sale of wine or liquor. Two sets of sales or commercial invoices or receipts serially numbered and in duplicate shall be separately prepared and issued, one for each sale of food and refreshments and another for each sale of wine or liquor served. prll