BIR Ruling

September 9, 1970 Mr. N. L. Dayrit Cebu Coliseum Cebu City Attention: Mr . Gaudencio Blancaflor Authorized Representative Cultural Center of the Philippines S i r : This is with reference to your letter dated April 14, 1970 to our Revenue Director, Revenue Region No. 13, Cebu City, which was referred to this Office for action on your request for exemption from the payment of amusement tax on the presentation "Alice Reyes and Modern Dance in Ballet Form", referred to as a cultural presentation held at the Cebu Coliseum last April 27, 28, and 29, 1970, in connection with the First Presentation of the Cultural Center of the Philippines in Cebu City. It appears upon investigation conducted by our Regional Office, Cebu City, that the so-called cultural presentation was actually a ballet performance. It has been held that a "ballet performance, besides being truly an art, an art par excellence, is in fact included in the terms "concert", "opera" and "recital" and should, therefore be considered exempt from the payment of the amusement tax". (Collector of Internal Revenue vs. Totoy Oteyza, G.R. No. L-10290, promulgated May 28, 1959 and reiterated in the case of Philippine International Fair Inc. vs. Collector of Internal Revenue G. R. No. L-12024, promulgated August 28, 1959) cdtia In view thereof, the above performance is exempt from the payment of 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