BIR Ruling

December 4, 1973 Mr. Ismael Aldaya Rm. 319 Samanillo Building Escolta, Manila S i r : In reply to your letter dated November 19, 1973 I have the honor to inform you that the amusement tax on admission is now being collected by provinces and cities effective October 1, 1973 pursuant to Presidential Decree No. 231, otherwise known as the Local Tax Code. Such being the case, this Office cannot grant your request that the amusement tax exemption originally issued to you on August 31, 1973 covering the ballet performance to be held last October 7, 1973 at the Meralco Theater, Pasig, Rizal be made applicable to the performance to be held on December 2, 1973 also at the same theater, for the reason that the first performance was cancelled because of inclement weather. However, you are advised to direct your request to the Provincial Government of Rizal. cdta 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."