BIR Ruling

June 22, 1970 Philippine Association of Social Workers 389 San Rafael Corner Legarda Manila Attention: Mrs . Amparo L . Oriel Chairman, Finance Committee and Mrs . Leticia C . Generoso President Mesdames : This refers to your letter dated May 11, 1970 requesting that the Philippine Association of Social Workers be given a share of the amusement tax collected from the proceeds of the Filipino Film Festival being held this month. In reply, I regret to inform you that your request' cannot be granted for lack of legal basis. The amusement tax, being a national internal revenue in general, shall accrue to the National Government and shall be available for its general purposes. There is no law authorizing this Office to share with you the collection of amusement tax from the proceeds of the Filipino Film Festival being held this month. cdta In this regard, it may also be stated that it appearing that the Philippine Association of Social Workers is not a duly registered charitable association, the same is subject to the payment of the amusement tax on proceeds from exhibitions to be undertaken by it. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue