BIR Ruling

July 26, 1969 The Action Line c/o The Manila Times P. O. Box 775 Manila S i r : This is in reply to the letter of Manolita V. Enerva of Alaminos, Pangasinan, dated June 1, 1969 requesting information as to whether the "Cursillo" is subject to the payment of amusement tax and to other taxes if it holds a raffle; and, as to whether the winner of the first prize thereof is subject to tax. acd In reply, the writer may be informed that if the activity consists solely of a raffle, the "Cursillo" is not subject to any internal revenue tax on the sales of raffle tickets. However, the winner of the first prize (or any prize hereof) is subject to income and additional residence taxes. cdi Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue