Amusement Tax on Karaoke Bars Clarified

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BIR REVENUE MEMORANDUM CIRCULAR NO. 18-2010: Amusement Tax on Karaoke Bars Clarified

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Title Source: Supreme Court: Amusement Tax on Karaoke Bars Clarified

Law: Bir Revenue Memorandum Circular No. 18-2010

Decision Date: Mar 1, 2010

Proprietors, lessees, or operators of cabarets, nightclubs, and newly classified amusement venues like videoke and karaoke bars are subject to an 18% amusement tax under Section 125(b) of the Tax Code, rather than the 12% VAT on gross receipts.

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