BIR Ruling

June 13, 1973 Mr. Gerardo A. Consolacion Officer-in-Charge, Philippine National School for the Blind 2620 F. B. Harrison, Pasay City S i r : This refers to your letter dated May 28, 1973 requesting exemption from the payment of the amusement tax on a musical play entitled "Gypsy" to be presented by Eurasia Arts, Inc. at the Cultural Center for seven (7) evenings in June and July, 1973, the proceeds of which will be used to fund educational program for the school as well as the charitable assistance to its blind pupils. In reply, I have the honor to inform you that your request is hereby granted, since the musical play is considered a musical program which is exempt from the amusement tax, pursuant to Section 260 of the Tax Code, as amended by R.A. No. 6110. cdtech However, the amusement tax will be collected on the above presentation if upon investigation, the facts are different from those represented. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue