Summary
RMO No. 65-2010 modifies the Alphanumeric Tax Code (ATC) for the tax on cabarets, night or day clubs, which was set under RA No. 8424 through RMC No. 18-2010.
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Key points
- Code and rate. ATC WB150 stays at the 18% rate, with Section 125(b) of RA No. 8424 as the legal basis. The applicable BIR forms are 1600 and 2307.
- New description. The existing description, Tax on cabarets, night or day clubs, is replaced. It now reads Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars, karaoke television, karaoke boxes, music lounges and other similar establishments.
Who is affected
- Operators of cabarets, night and day clubs, videoke and karaoke bars, music lounges and similar establishments
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.