Tax on Room Occupancy of Hotels and Similar

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BATAS PAMBANSA BLG. 2: Tax on Room Occupancy of Hotels and Similar

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Title Supreme Court: Tax on Room Occupancy of Hotels and Similar

Law: Batas Pambansa Blg. 2

Decision Date: Aug 18, 1978

A Philippine law enacted in 1978 consolidated taxes on room occupancy receipts from hotels, motels, and other establishments, aiming to simplify the tax system and generate additional revenue for the government, replacing previous taxes and repealing Presidential Decree Numbered Thirty-one.

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Scope and Coverage

The tax covers all gross receipts derived specifically from room occupancy.
The tax applies broadly to various types of lodging and accommodation establishments.

Tax Substitution and Repeal of Other Taxes

The imposed tax is in lieu of certain other taxes to avoid double imposition:
- The contractor's tax under Section 205(12) of the National Internal Revenue Code of 1977.
- The documentary stamp tax under Section 238(b) of the same Code.
- The science stamp tax under Section 4 of Republic Act No. 5448.

Repeal of Presidential Decree No. 31

The act explicitly repeals Presidential Decree Numbered Thirty-one, which previously governed similar tax provisions.

Effective Date

The new provisions under this act take effect on April 1, 1979.

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