BIR Ruling

February 20, 1967 The President U.P. Women Lawyers Circle 304 Natividad Bldg. Escolta, Manila M a d a m : This refers to your letter dated February 16, 1967 requesting exemption from the payment of amusement tax in connection with the Invitational Preview of a movie "A COVENANT WITH DEATH" at the Rizal Theater on February 23, 1967. In reply, I have the honor to inform you that, it appearing that the amounts given by the patrons are intended as donations and not as admission fees to the show and that the invitational preview is not a condition precedent to the donation, it is the opinion of this Office as it hereby holds that the invitational preview does not fall within the purview of the amusement tax law and therefore, not subject to the amusement taxes imposed in Section 260 of the Tax Code. llcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue