BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 11, 1973
Full text
June 11, 1973 Board of Travel & Tourist Industry P. O. Box 3451 Manila Attention: Atty . Jorge M . Manuel Legal Officer Gentlemen : In reply to your letter dated April 24, 1973 I have the honor to inform you that the museum being maintained by the Agustinian Fathers depicting Philippine culture and heritage is considered an art exhibition. Accordingly, the admission fees derived therefrom are exempt from the amusement tax in accordance with Section 260 of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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