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kasali ba sa amusement tax yung income from the sanck bar?

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ermax825


Arresto Menor
kasali ba sa amusement tax yung income from the sanck bar?

pls help me.[b] Question Question

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tsi ming choi


Reclusion Perpetua
In my understanding, Hinde covered kasi income from snack bar is covered by VAT, wherein imposition of amusement tax is to the entity/establishment/kind of business itself.

Eto ang logic:
Nanood ka ng cine, so yung sinehan/establishment, yung ang liable ng amusement tax. But before ka pumasok sa cine, bumili ka ng popcorn with coke, so yung popcorn with coke yan naman yung subject sa VAT.

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taxconsultantdavao


Reclusion Perpetua
Republic Act No. 9640

AN ACT AMENDING SECTION 140 (A) OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS "THE LOCAL GOVERNMENT CODE OF 1991"

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled::

Section 1. Section 140 of Republic Act No. 7160, otherwise known as "The Local Government Code of 1991", is hereby amended to read as follows:

"SEC. 140. Amusement Tax. - (a) The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than ten percent (10%) of the gross receipts from the admissions fees[u]


INCOME FROM THE CINEMA CANTEEN (SNACK BARS)??? HINDI KASALI IYAN SA ADMISSION FEES. KAYA HINDI IYAN KASALI SA AMUSEMENT TAX

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4 Cinema Bar Taxes on Sat Apr 06, 2013 8:50 am

ermax825


Arresto Menor
taxconsultantdavao wrote:Republic Act No. 9640

AN ACT AMENDING SECTION 140 (A) OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS "THE LOCAL GOVERNMENT CODE OF 1991"

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled::

Section 1. Section 140 of Republic Act No. 7160, otherwise known as "The Local Government Code of 1991", is hereby amended to read as follows:

"SEC. 140. Amusement Tax. - (a) The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than ten percent (10%) of the gross receipts from the admissions fees[u]


INCOME FROM THE CINEMA CANTEEN (SNACK BARS)??? HINDI KASALI IYAN SA ADMISSION FEES. KAYA HINDI IYAN KASALI SA AMUSEMENT TAX


So iba din ang Tax ng cinema canteen.. the same lng ba ng general corporations ang taxation ng income ng snak bars? Shocked Question

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