BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 10, 1971
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September 10, 1971 Dr. Concesa Milan Baduel Head, Board of Directors Cebu Music Lowers Association Cebu City M a d a m : This refers to your letter dated December 8, 1969, requesting exemption from the payment of amusement tax on your alleged Musical Performances, a cultural musical program, held at the Colegio de la Immaculada Concepcion Auditorium, Cebu City, on January 18, 1970. aisa dc In this connection, please be informed that upon investigation conducted by our Regional Office, Cebu City it was ascertained that the said cultural presentation was actually within the purview of Paragraph 5 of Section 260 of the Tax Code, as amended by Republic Act No. 6110. Accordingly, you are hereby finally declared exempt from the payment of amusement tax on said cultural program. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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