BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 15, 1967
Full text
September 15, 1967 Rev. James B Reuter, S.J. National Director for Radio and Television P.O. Box 2061 Manila S i r : This refers to your letter of even date requesting exemption from the amusement taxes on the admission fees to the benefit showing of the film "A Man For All Seasons" which will be held by the National Office of Mass Media at the Roxan Theater from October 24 to October 30, 1967. LLpr In reply, I have the honor to inform you that there being no amount paid for admissions by means of the invitations issued by that organization, the same are not subject to the amusement taxes imposed in Section 260 of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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