BIR Ruling

July 8, 1969 2nd Indorsement Respectfully returned to the Honorable, the Secretary of Foreign Affairs, Manila, the within papers bearing on the proposition of the Greek Consul General for the exemption of the National Greek Ballet (Peiraikon Theatron) from amusement tax in the even it performs here on the basis of reciprocity. It appears that the Greek Government is willing to approve the exemption of the performance of the Philippine Bayanihan Dance Troupe in Greece from the payment of the "regular fee from the collections" as described by the Consul General provided that the Philippines will act on a reciprocal basis at present or in the future especially with respect to the Greek Ballet (Peiraikon Theatron) which may soon perform in the Philippines. The National Greek Ballet may be granted exemption from amusement tax not on the basis of reciprocity but under the provisions of Republic Act 722. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue