BIR Ruling

March 2, 1966 Mr. Vicente P. Pozon The Philippines Top Singing Stars 845 P. Campa, Sampaloc Manila S i r : This refers to your letter dated January 23, 1966 requesting that the admission fees to be charged in the awarding ceremonies to be staged at the Araneta Coliseum by the Philippines Top Singing Stars, an organization allegedly dedicated to the preservation and enhancement of our nation's culture, be exempt from amusement tax under the provisions of Republic Act No. 722. It is represented that the awardees will sing locally composed songs except Eddie Mesa and Elizabeth Ramsey who will sing Elvis Presley's songs and adaptations thereof respectively. In reply thereto, I have the honor to inform you that one of the purposes of Republic Act No. 722 is, in the words of one of then Senator Geronima Pecson, one of the sponsors of the bill which was enacted into the aforementioned Act, ". . . To bring about a flowering of our own culture, to stimulate the genius of our people, to make the talented among us contribute to the honor and glory of the country, to promote respect and admiration for Philippine culture these are the purposes for which we are asking these exemptions" (Congressional Records, Senate, Vol. III, No. 69, pp. 1189-1191). Considering that the presentation is a special one, the purpose of which is to give due recognition to local performers who have achieve prominence in the musical field by giving them special awards and who will sing songs and compositions by local talents, the presentation will be considered as a musical program within the purview of Republic Act No. 722, and therefore exempt from the amusement tax, provided that both Eddie Mesa and Elizabeth Ramsey shall, like the others, sing songs or compositions by local talents. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue