BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 2, 1966
Full text
February 2, 1966 The President Manila Theatres Association 3rd Floor, Avenue Theatre Bldg. Rizal Avenue, Manila S i r : In reply to your letter dated January 26, 1966, I have the honor to inform you that there being no amount paid for admissions by means of free passes issued by the theatre operators and by film distributors, the same are not subject to the amusement taxes imposed under Section 260 of the National Internal Revenue Code. cdti Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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