BIR Ruling

December 26, 1968 Philippine Rifle & Pistol Association, Inc. P. O. Box 2017 Manila Attention: Mr . Antonio A . Rodriguez General Manager Gentlemen : This is with reference to your letter dated June 22, 1968 requesting information on whether or not the boxing tickets at Ten Pesos (P10.00) each to be distributed by the Philippine Rifle and Pistol Association, Inc. (hereinafter referred to as the Association) to its members and to the members of the Police Commission is taxable. It is represented that the Holiday Boxing of the Association will give a benefit in every city throughout the country for the purpose of raising funds for the construction of targets ranges for the members of the Association and the Police Commission and that the Association will distribute the boxing tickets to the members throughout the country at Ten Pesos (P10.00) each. In reply thereto, please be informed that the P10.00 boxing tickets as well as all other tickets that you shall issue for admission to the boxing bouts you shall undertake shall be subject to the amusement tax prescribed by Section 260 of the Tax Code. lexlib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue