BIR Ruling

October 7, 1970 Ballet Center Rm. 204, Philamlife Bldg. Jones Avenue, Cebu City Attention: Mrs . Fe Sala Villarica Directress Mesdames : This is with reference to your letter dated July 13, 1970 to the Provincial Revenue Officer, Bureau of Internal Revenue, Cebu City, which was referred to this Office for action on your request for exemption from the payment of the amusement tax on the alleged cultural presentation concerts, Ballet Celeste which you sponsored at the St. Theresa's College Auditorium, Cebu City, on August 13 and 14, 1970. It appears upon investigation conducted by our Regional Office, Cebu City, that the alleged cultural presentation was actually a ballet performance. It has been held that a "ballet performance, besides 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-19290, promulgated May 28, 1959 and reiterated in the case of Philippines 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. aisadc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue