PD 1994 Section 27

Section 27

SEC. 27. Section 205-A of the National Internal Revenue Code is hereby renumbered and amended to read as follows: “SEC. 171. Hotels, motels and others. -There is hereby imposed on proprietors, operators or keepers of hotels, motels, resthouses, pension houses, lodging houses and resorts, a tax equivalent to twelve percent of their gross receipts derived from room occupancy.”

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationPD 1994 Section 27 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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