BIR Ruling

June 28, 1972 Mr. Isaac T. Binaoro Collection Agent Bureau of Internal Revenue Oroquieta City S i r : In reply to your letter dated March 16, 1972, requesting information as to whether the phrase "other places of amusement" under Section 182(A)(3)(ii) of the Tax Code, as amended by Republic Act No. 6110, includes "Bowling Alleys" and whether they are subject to the amusement taxes, please be informed that bowling alleys are considered places of amusement thereby holding the operator thereof liable to the annual fixed tax of P100.00 pursuant to Section 182(A)(3)(ii) of the Tax Code, as amended by Republic Act No. 6110. Furthermore, admission fees, if any, collected by the operator of said amusement place from the general public for the privilege of witnessing bowling games of competitions, is subject to the amusement tax prescribed in Section 260 of the Tax Code, as amended. (BIR Ruling, dated August 19, 1970). Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue