Non-exemption of the Delegates to the XIVth World Tourist Conference
BIR Ruling No. 589-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 16, 1959
Full text
November 16, 1959 BIR RULING NO. 589-59 The Commissioner of Tourism Travel Center (Shurdut Bldg.) Walled City, Manila S i r : In answer to your letter of the 12th instant, requesting exemption, for and in behalf of the delegates to the XIVth World Tourist Conference to be held in Manila on November 18-26, 1959, from the payment of taxes on hotel accommodation for said delegates, I have the honor to inform you that the 3% tax due on the gross receipts of hotel keepers, as well as the documentary stamp tax on hotel receipts issued by them, is the direct liability of hotel keepers and not of their guests. Such being the case, it is requested that your request has to be, as it is hereby, denied. cdta Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.