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    Date: 2023-10-10 13:31:05.015708

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    Date: 2023-10-12 16:13:21.859055

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BIR ruling

Requested from BIR by J. Marcayda at 01:31 PM on Oct 10, 2023.
Purpose: Tax compliance and clarification
Date of Coverage: 01/01/2018 - 10/10/2023
Tracking no: #BIR-860305133747

Marcayda 01:31 PM, Oct 10, 2023 

Are hotels' and restaurants' service charges subject to expanded withholding tax?


October 12, 2023

Dear Mr. Marcayda:

Greetings!

Thank you for your request dated Oct 10, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for BIR ruling.

Response to your request

In reply, hotels and restaurants service charges are no longer subject to Expanded Withholding Tax (EWT) per Republic Act (RA) No. 11360.

Thank you.

Respectfully,

FOI Officer
Public Information and Education Division

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