BIR Ruling

May 7, 1973 Atty. Luciano Babiera Cebu City S i r : This refers to your request for exemption from the payment of the amusement tax on behalf of the Amateur Boxing Association of Cebu, in your capacity as Vice-President of the Amateur Boxing Association of the Philippines in connection with the amateur boxing tournaments held at the Cebu Coliseum, Cebu City. As represented the series of weekly tournaments which was supposed to have been held by the Association was in line with the ABAP's policy to select amateur boxers of Cebu to compete in the Amateur Boxing Tournament in Manila, in preparation for the 4th Asian Amateur Boxing Championship which was held in Manila last February, 1970 among 14 Asian Countries. The report of investigation disclosed that the said tournament was held last October 14, 1969 at the Cebu Coliseum, that City, without admission tickets being sold to customers, but there were however complimentary passes given out to members of the Cebu Amateur Boxing Association which were in turn distributed to boxing enthusiasts only; the complimentary passes bears no amount but only served as invitation. In view thereof, and since the Cebu Amateur Boxing Association is a registered member of the Amateur Boxing Association of the Philippines (ABAP) and that the latter is a member of the Philippine Amateur Athletic Federation of the Philippines (FAAF) which is exempt from said taxes under Republic Act No. 3135, this Office thereby grants your request, and considers your case as closed and terminated. aisa dc Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue