BIR Ruling

June 13, 1969 The National Chairman 1969 Red Cross Fund Drive Philippine National Red Cross P.O. Box 280, Manila M a d a m : In reply to your letter dated May 26, 1969 I have the honor to inform you that it is now settled that the Philippine National Red Cross being a government agency performing governmental functions is exempt from the payment of the amusement tax on the benefit shows it sponsors in connection with its fund raising campaigns. Accordingly, the admission fees to the benefit showing of the films "GUNS OF MAGNIFICENT 7" and "ONCE UPON A TIME IN THE WEST" both films to be shown at the Roxan Theater starting June 25, 1969 and July 2, 1969, respectively and "ICE STATION ZEBRA" starting June 25, 1969 at the Forum Theater up to the entire showing of these films, are not subject to amusement taxes. However, the Philippine National Red Cross is required to comply with the following conditions: 1. File with the Revenue Director, BIR Revenue Region No. 7, North Manila, a report in triplicate within twenty (20) days from the last date the show or exhibition is held, stating (a) The number of tickets sold, classified according to the prices thereof and showing the serial numbers thereof, the form used in connection with the payment of the amusement tax shall be used for this purpose; and (b) The gross receipts or income derived from the show, the expenses incurred in connection' therewith, and the resulting net income. The said report should contain a certification by the President or responsible official of the beneficiary organization that the income from the show sought to be exempted has inured or will inure exclusively to its benefit. cdi Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue