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.

taxes

receipts

room occupancy

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