BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 17, 1973
Full text
September 17, 1973 Mrs. Rufina Espina Chairman, Visayas Welfare Center Cebu City M a d a m : This refers to your letter dated September 6, 1973, requesting exemption from the payment of the amusement tax on the proceeds to be derived from the musical show which is tentatively scheduled to be held at the San Carlos Girl's High School Auditorium on October 27, 1973. The musical show will feature, among others, the Aldeguer Sister's. In reply, I have the honor to inform you that your request is hereby granted. The presentation, being considered a musical program, is exempt from the payment of the amusement tax under Section 260 of the Tax Code, as amended. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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