BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 3, 1972
Full text
November 3, 1972 Mrs. Fe Sala Villarica Directress, Ballet Center 288 E. Gorordo Avenue Gonzales Compound Cebu City M a d a m : This refers to your letter dated February 15, 1972 thru our Regional Director, Revenue Region No. 13, Cebu City, requesting for exemption from the payment of the amusement tax on the Students' Recital of Ballet Center, which was held last April 8, 1972. cdti In reply, I have the honor to inform you that inasmuch as the performance is considered recital, it is exempt from the amusement tax, in accordance with Section 260 of the Tax Code, as amended by Republic Act No. 6110. cd Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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