A beverage cup lid with a pull back type sipping hole is described. The lid includes a tab that is disposed at a predetermined position in relation to a sipping hole. The tab has a substantially n-shaped perforated portion extending from the top rim of a wall side to the centre of a top side and a turnover portion formed after pulling off the n-shaped perforated portion. A raised inclined plane is extended from the external side to the centre. A straight rib is formed at the external side of the turnover portion beyond the n-shaped perforated portion in such a manner that the turnover portion may be swivelled forward and downward at 270° and engaged in place, thereby forming a double layered structure on the wall side.

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