BIR Ruling

February 14, 1969 Action Line c/o The Manila Times P.O. Box 775 Manila S i r : This refers to the letter of the President, Association of Barrio Councils, Bian, Laguna dated December 10, 1968, requesting clarification of the provisions of Section 13(i) of Republic Act No. 3590, otherwise known as "The Barrio Charter". In this connection, please be informed that under the aforecited law a barrio can hold as many benefits as it desires in a year without having to secure permits from the Social Welfare Administration or the municipal mayor provided that no benefit shall be held within a period of one hundred twenty days immediately preceding any national or local election. The proceeds from such benefits is exempt from the amusement tax. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue