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Date: Oct. 10, 2023, 1:31 p.m.
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Your request was denied
Date: 2023-10-12 16:13:21.000000
How was your request?
Published by Bureau of Internal Revenue(BIR) on Oct. 10, 2023.
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
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