PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW LIBRARY
MGA BATAS PAMBANSA
BATAS PAMBANSA BILANG. 2
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.
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