BIR Ruling

November 21, 1967 Mr. Frederick A. Loring Boy Scouts of the Philippines Confessor (Iloilo) Council Iloilo City S i r : This refers to your letter dated August 7, 1967 to the Regional Director, BIR Revenue Region No. 15, Iloilo City, requesting exemption from the payment of the amusement tax on the admission fees to the movie shows in all movie houses in that city for a period of one week for the benefit of the Boy Scouts of the Philippines, Confesor (Iloilo) Council, which was referred to this Office for action. cdti In reply, I regret to inform you that your request cannot be granted for lack of legal basis. It may be stated in this connection, however, that the Boy Scouts of the Philippines, Confesor (Iloilo) Council, as an agency of the Government which is solely of a benevolent character, not engaged in industry for profit but in humanitarian activities, may be granted 100% exemption provided that it must itself undertake the benefit shows as legitimate sponsor thereof, either directly or by another for and in its behalf and exclusively for its benefit, and that the entire proceeds derived therefrom and not merely the tax savings inures to its benefit. (Rev. Memo. Circular No. 54-64 dated December 3, 1964). cdpr Very truly yours, (SGD.) AMBROSIO M. LINA Acting Commissioner of Internal Revenue