BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 9, 1971
Full text
December 9, 1971 Rainbow Recreation Co. 823 Ongpin Street Sta. Cruz, Manila Gentlemen : This refers to your letter dated December 6, 1971 requesting exemption from payment of the amusement tax on the presentation to be performed by the Rainbow Singing Group. In reply thereto, I have the honor to inform you if, as represented, the presentation of the Rainbow Singing Group is confined only to songs and dances for cultural purposes, and that the same is not presented for profit, the admission fees to be derived therefrom are exempt from the amusement tax prescribed by Section 260 of the Tax Code as amended by Republic Act No. 6110. However, this Office will assess and collect the corresponding amusement tax if, upon investigation, it is ascertained that the facts are different from those represented. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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