BIR Ruling

August 21, 1970 Occidental Negros Lions Club Bacolod City Attention: Mr . Oscar C . Coscolluela President Gentlemen : This is with reference to your letter dated December 4, 1969 requesting exemption from the payment of the amusement tax on the exhibition of the Grand Yunost Cultural Troupe, USSR, which was held last December 9 and 10, 1969 at Bacolod City. It appears upon investigation that the aforesaid exhibition which was staged for the sole purpose of bringing the art and culture of Russia to the Filipino Audiences, was actually a ballet performance. It has been held that a "ballet performance, beside being truly an art, an art par excellence, is in fact included in the terms "concert", "opera" and "recital" and should, therefore be considered exempt from the payment of the amusement tax". (Collector of Internal Revenue vs. Totoy Oteyza, G.R. No. L-10290, promulgated May 28, 1959 and reiterated in the case of Philippine International Fair Inc. vs. Collector of Internal Revenue, G.R. No. L-12024, promulgated August 28, 1959). In view thereof, the above performance is exempt from the payment of the amusement tax, pursuant to Section 260 of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue