BIR Ruling

September 13, 1973 Mr. Bobby R. Grayson Administrator, Asian-South Pacific Affairs Campus Cruss's for Christ A.C.P.O. Box 51, Quezon City D-505 S i r : This refers to your letter dated September 11, 1973 requesting exemption from the amusement tax on the admission fees derived from the performances of Mr. Andre Kole at the cultural center of the Philippines on September 8 and 11, 1973. It is represented that Mr. Kole is one of the worlds leading illusionists, but uses his talent to draw large crowds in order to present to them how they can have a personal relationship with Jesus Christ; that Mr. Kole is a first class artist, but when he performs, he explains how he became a Christian by inviting Jesus Christ into his life; that he explains the difference Jesus can make in a person's life when he is the Lord; that he then explains how the audience can make this personal decision and gives them an opportunity to pray and ask Christ to come into their lives; and that comment cards are then passed out so those who want to know where can be talked to personally or receive helpful literature through the mail. In reply, I have the honor to inform you that the foregoing performance of Mr. Kole is considered an art exhibition. The decision in the case of Totoy Otayza vs. Araneta, CTA, Case No. 89, January 3, 1956 (affirmed by the Supreme Court in G.R. No. L-10290, May 28, 1958) quote the following definition of the term "Art": "ART, means skill in performance, acquired by experience, study or observation; Systematic application of knowledge or skill in affecting a desired result; an occupation requiring such knowledge or skill; application of skill and taste to production according to aesthetic principles. Art is often used interchangeable with skill when be; imply proficiency or expertness in the exercise or practical application of knowledge. (Webster's International Dictionary.)" In view thereof, the foregoing performance of Mr. Andre Kole is exempt from the amusement tax, pursuant to Section 260 of the Tax Code, as amended by Republic Act No. 6110 and Presidential Decree No. 69. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."