Restaurant definition expanded to cover premises selling food or drink with air conditioning access, affecting expenditure tax coverage. The amendment adds a definition of restaurant: premises not being a hotel restaurant where food or drink is sold to the public and which, at the beginning ... Summary
Restaurant definition expanded to cover premises selling food or drink with air conditioning access, affecting expenditure tax coverage.
The amendment adds a definition of restaurant: premises not being a hotel restaurant where food or drink is sold to the public and which, at the beginning of any month, are equipped with or have access to air conditioning facilities; this delimits the category of eating and drinking establishments for expenditure tax purposes.
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