BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 6, 1970
Full text
August 6, 1970 Magellan Lions Club Cebu Lions Clubhouse P.O. Box 483, Cebu City Attention: Mr . Amado F . Cabaero President Gentlemen : This is with reference to your letter dated March 26, 1970 to our Revenue Director, Revenue Region No. 13, Cebu City, requesting for exemption from the payment of amusement tax on the presentation "THE BIRTH OF THE COOL", an alleged cultural program held at the Cebu Coliseum, Cebu City, last June 6, 1970. It appears that the Magellan Lions Club, a civic club, sponsored this variety show to raise funds for the beautification and improvement of the P. del Rosario and Jones Avenue Rotonda. In this connection, please be informed that upon investigation conducted by our Regional Office at Cebu City, it was ascertained that the said show was actually a concert and/or a musical program, the main features of which were exhibitions of combo music, songs and dance presentations. Such being the case, the presentation is exempt from the amusement tax, pursuant to Section 260 of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.