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BATAS PAMBANSA Blg. 2

An Act Consolidating the Taxes on Receipts from Room Occupancy of Hotels, Motels and Other Establishments, Repealing Presidential Decree Numbered Thirty-One, and for Other Purposes

Section 1. The National Internal Revenue Code of 1977 is hereby amended by inserting a new section between Sections 205 and 206 thereof to read as follows:

"Sec. 205-A. Percentage tax on hotels, motels and others. There is hereby imposed on proprietors, operators or keepers of hotels, motels, rest houses, pension houses, lodging houses and resorts, a tax equivalent to ten percent of their gross receipts derived from room occupancy: Provided, That the foregoing tax shall be in lieu of the contractor’s and the documentary stamp tax under Section 205 (12) and 238 (b) of the National Internal Revenue Code of 1977, respectively, and the science stamp tax under Section 4 of Republic Act Numbered Fifty-four and forty-eight."

Section 2. Presidential Decree Numbered Thirty-one is hereby repealed.1avvphi1

Section 3. This Act shall take effect on April 1, 1979.

Approved: August 18, 1978

The Lawphil Project - Arellano Law Foundation

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