BIR Ruling

December 15, 1970 The Philippine National Red Cross Negros Occidental Chapter Bacolod City Attention: Mrs . Caridad N . Guatelara Administrator Gentlemen : This refers to your request for exemption from the payment of amusement tax on the admission fees to the movies exhibitions entitled "Tiger by the Tail" doubled with "55 Days at Peking", held last May 26 to June 1, 1970, at the Rizal Theater, Bacolod City which was sponsored by the Philippine National Red Cross, Negros Occidental Chapter, Bacolod City. In reply, I have the honor to inform you that it is now settled that the Philippine National Red Cross being a government agency performing governmental functions is exempt from the payment of the amusement tax on the benefit shows it sponsors in connection with its fund raising campaigns provided that all the conditions and requirements with respect to such organization imposed by the Revised Amusement Tax Regulations dated May 3, 1967 have been met. It appearing, upon investigation, that all the conditions and requirements imposed by the said Regulations have been substantially met and complied with, your aforesaid request is hereby granted. aisadc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue