BIR Ruling

October 25, 1968 The Executive Director General Emilio Aguinaldo National Centennial Commission Camp General Emilio Aguinaldo Quezon City S i r : This refers to your letter dated October 22, 1968 requesting exemption from amusement taxes on the boxing exhibition which will be sponsored by the Commission at the Rizal Memorial Coliseum on November 13, 1968. In reply, I have the honor to inform you as follows: It appears that the General Emilio Aguinaldo National Centennial Commission was created by virtue of Executive Order No. 92 dated October 23, 1967 and was authorized under Proclamation No. 410 dated June 11, 1968 to conduct a national fund drive from June 12, 1968 to June 12, 1969. Clearly, the Commission is a government agency organized for the purpose of attaining objectives to do honor to the late General Aguinaldo among which is the conducting of a centenary celebration and the erecting of a monument as a fitting tribute to him whose acts and deeds the Executive Order said in behalf of our country and people deserve recognition; and for the purpose of attaining its objectives, the Commission was expressly authorized by the Executive Order to conduct fund drives. Considering the foregoing, as well as the Opinion of the Secretary of Justice (153 s. of 1948) holding the fund drives of the defunct Peace and Amelioration Fund Commission (PAFC), a Commission having the same character as the General Aguinaldo National Centennial Commission, exempt from the amusement tax, and considering further that, in the light of said opinion of the Secretary of Justice, the fund drives of the Jose Rizal National Centennial Commission had also been exempted from tax, it is the opinion of this Office as it hereby holds that the boxing exhibition to be conducted by the Commission at the Rizal Memorial Coliseum on November 13, 1968 is exempt from the amusement tax. However, in order to be entitled to exemption, the following conditions and requirements must be met: 1. That the boxing exhibition is actually undertaken by the General Emilio Aguinaldo National Centennial Commission, or by another, for and in its behalf and exclusively for its benefit. 2. That the General Emilio Aguinaldo National Centennial Commission shall file with the Revenue Director, BIR Revenue Region No. 8, South Manila, a report in triplicate within twenty (20) days from the date the exhibition is held, stating (a) The number of tickets sold, classified according to the prices thereof and showing the serial numbers thereof; the form used in connection with the payment of the amusement tax shall be used for this purpose; and (b) The gross receipts or income derived from the boxing exhibition, the expenses incurred in connection therewith, and the resulting net income. The said report should contain a certification by the Chairman or any responsible official of the Commission that the income from the exhibition has inured exclusively to its benefit. 3. The Commission must get a permit from the Games and Amusement Board before holding the boxing exhibition. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue