BIR Ruling

March 23, 1970 Rev. Napoleon M. Pantas Parish Priest Golden Cross San Vicente, Bian, Laguna Reverend Father : This is with reference to your letter dated March 9, 1970 in behalf of the Golden Cross Executive Committee informing this Office of the project of the said Committee to solicit voluntary contributions from the public for the construction of the Golden Cross Parish Church in that town, with the permit issued by the Social Welfare Administration (SWA). The solicitation shall be done by means of collecting an admission fee of at least Five Centavos (P0.05) in addition to the regular admission prices, from every movie-goer in the Philippines as voluntary contribution to the said project, with the prior approval of the movie-management. It is, however, requested that such additional fee of P0.05 be declared exempt from the payment of the amusement tax. In reply thereto, please be informed that the said additional fee is not subject to the amusement tax imposed by Section 260 of the Tax Code, inasmuch as the same is not a part of the regular admission price charged to movie-goers but is in the nature of voluntary contributions to the fund-raising project of your Committee. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue