BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 22, 1970
Full text
October 22, 1970 University of the Philippines Office of Student Affairs Quezon City Gentlemen : This is with reference to your letter dated September 12, 1970 on behalf of the UP Botanical Society, requesting exemption from the payment of the amusement tax on the proceeds of their plans to present an invitational premier in December 1970 or January 1971, to raise funds for three worthwhile projects namely: 1. Construction of a greenhouse 2. Purchase of books for a graduate Library 3. Partial subsidy for scientific field trips. In reply thereto, I regret to inform you that your request cannot be granted for lack of legal basis. It appearing that the UP Botanical Society is not a duly registered charitable association, the same is subject to the payment of the amusement tax on whatever proceeds it may derived from the proposed invitational premier or any exhibition to be undertaken by it. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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