BIR Ruling No. 460-61
BIR Ruling No. 460-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1961
Full text
No date supplied BIR RULING NO. 460-61 In reply to your letter . . . , I have the honor to inform you that amusement places or establishments, such as night clubs, cabarets and cockpits, are not subject to the fixed annual tax of P20.00 provided in Section 182(A)(1) of the Tax Code. However, a keeper of a restaurant, refreshment parlor and other eating places, and a caterer maintained within the premises of a cabaret or night club, or is accessible to patrons thereof by means of a connecting door or passage, shall pay a tax of 10% of the gross receipts as well as the fixed tax of P20.00 provided in Section 182(A)(1) of the Tax Code. If the owner of the cabaret or night club is at the same time the owner or keeper of the restaurant, refreshment parlor and other eating place or is the caterer within the premises of said cabaret or night club, he will be subject to the fixed tax mentioned above. LLjur
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