BIR Ruling

April 1, 1968 Mr. Romeo Saldana San Jose de Trozo Parish Council 1340 Magdalena St., Sta. Cruz Manila S i r : This refers to your letter dated February 23, 1968 requesting exemption from amusement tax on the showing of the film "The Bible" at the Galaxy Theater on April 10, 1968. It appears that admission to the aforesaid showing is by invitational tickets without prices to be given to your friends, patrons and donors; that there will only be one showing; that expenses for the showing will be borne by the parish; and, that the proceeds to be derived from the show will be used by the parish in its landscaping project. In reply, I have the honor to inform you that your request for exemption cannot be granted for lack of legal basis. However, the amusement tax to be paid by the Council shall be based only on the normal admission fees being charged by the theater owner, the excess of the contributions given by your patrons over the normal admission fees being considered a donation. iatdc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue