BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 31, 1976
Full text
March 31, 1976 Col. Noe S. Andaya Office For Civil Relations Camp Gen. Emilio Aguinaldo Quezon City S i r : In reply to your letter dated March 2, 1976 requesting tax exemption on the proceeds of the premier showing of a full-length movie at the Greenhills Theater sponsored by the De La Salle MBA, Inc. please be advised that the collection of the amusement tax on admission to theaters and other exhibition places has been transferred to the local governments by virtue of Presidential Decree No. 231, as amended. Accordingly, your request for exemption should be filed with proper San Juan officials. aisa dc Very truly yours, CONRADO P. DIAZ Deputy Commissioner of Internal Revenue TAN-1182-568-4
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