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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 13, 1973

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June 13, 1973 Mr. Fortunato Angeles Cebu City S i r : This refers to your request for exemption from the payment of the amusement tax on the Combo Festival show which was held at the USC Girls High Cultural Center, that City, on December 10, 1972. In reply thereto, I have the honor to inform you that the said "Combo Festival" being a musical program is exempt from the amusement tax pursuant to Section 260 of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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