BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 15, 1972
Full text
November 15, 1972 Tenazas Subdivision Youth Association Mabolo, Cebu City Attention: Miss . Marita T . Mancao Chairman, Tickets Gentlemen : This refers to your letter dated April 7, 1972 to our Regional Director, Revenue Region No. 13, Cebu City, requesting exemption from the payment of amusement tax on the cultural presentation "Fragments" which was held last May 6, 1972, at the USC Gymnasium, Cebu City. In reply, I have the honor to inform you that inasmuch as the presentation is a folk-rock musical program performed by members of the organization, it is exempt from the amusement tax, in accordance with Section 260 of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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