Requiring All Hotels, Motels, Hostels, Inns, etc. Catering to Travellers to Attach a Supplementary Statement to their Quarterly Percentage Tax Return

September 4, 1973 REVENUE MEMORANDUM CIRCULAR NO. 47-73 SUBJECT : Requiring All Hotels, Motels, Hostels, Inns, etc. Catering to Travellers to Attach a Supplementary Statement to their Quarterly Percentage Tax Return TO : All Regional Directors, Chiefs of Assessment and Collection Branches, Revenue District Officers, Collection Agents and Owners, Proprietors, Operators of Hotels, Motels, Hostels, Inns and Similar Establishments Catering to Travellers In view of the provisions of Section 11 of Presidential Decree No. 189 which was approved on May 11, 1973, that all hotel room taxes collected are assigned to the Philippine Tourism Authority, you are hereby directed to see to it that henceforth all quarterly percentage tax returns filed by the owners, proprietors, operators or managers of hotels, motels, hostels, inns and similar establishments shall be accompanied by a supplementary statement in duplicate showing the following information: 1. Total amount of percentage taxes paid during the quarter by the establishment and the corresponding official receipt issued (by the Collection Agent or by Authorized Commercial Banks) covering payment thereof showing the date and place of issue. 2. Total amount paid during the quarter pertaining to the use of rooms at the establishment. 3. Total amount of documentary and science stamp taxes paid as shown by the receipts issued for lodging purposes as provided for in Section 226 (b) of the National Internal Revenue Code, as amended. The supplementary statement which should be prepared in duplicate should be signed by the President, Treasurer, Manager or any responsible official of the establishment and attached to the percentage tax return being filed quarterly. The Chief of the Assessment Branch in the Regional Office shall upon receipt of the quarterly percentage tax returns from Collection Agents and/or Revenue District Officers shall immediately detach the statement called for in the preceding paragraph and forward it to the National Office, Attention: Accounting Division. Strict compliance with the provisions of this Revenue Memorandum Circular is hereby enjoined. aisa dc MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5