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PRESIDENTIAL DECREE NO. 1624
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PRESIDENTIAL DECREE NO. 1624 -
EXEMPTING UN OFFICIALS PARTICIPATING IN UNCTAD V AND REPRESENTATIVES OF
MEMBER COUNTRIES TO THE CONFERENCE FROM THE 10% HOTEL ROOM OCCUPANCY
TAX PRESCRIBED UNDER Section 205-A OF THE NATIONAL INTERNAL REVENUE
CODE, AS AMENDED
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WHEREAS,
there is presently being held in Manila, the United Nations Conference
on Trade and Development (UNCTAD) from May 7 to June 1, 1979;chanroblesvirtualawlibrary
WHEREAS, the hotel room tax is an indirect tax on services which is
passed on by the proprietors, operators or keepers of hotels to their
guests; chanroblesvirtualawlibrary
WHEREAS, based on existing Philippine laws and the provisions of the
Convention on the Privileges and Immunities of the United Nations, no
exemption from the payment of the 10% hotel room occupancy tax imposed
under Section 205-A of the National Internal Revenue Code is extended
to U.N. officials and representatives of member countries to the UNCTAD
V.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of
the Philippines, by virtue of the powers vested in me by the
Constitution, do hereby order and decree the following:cralaw:red
Section 1. U.N. officials participating in UNCTAD V
and representatives of member countries to the conference are exempt
from payment of the 10% hotel room occupancy tax imposed by Section
205-A of the National Internal Revenue Code, as amended, during the
duration of their stay in the Philippines.
Section 2. This Decree shall take effect on May 1,
1979.
Done in the City of Manila,
this 30th day of May, in the year of Our Lord, nineteen hundred and
seventy-nine.
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