BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 19, 1969
Full text
June 19, 1969 The Directress St. Alphonsus Catholic School City of Lapulapu J-326 Philippines M a d a m : This refers to your letter dated January 14, 1969 requesting exemption from the payment of the national internal revenue amusement tax on the operetta staged on February 8, 9, and 10, 1969. It appears that the holding of the operetta was in connection with the school day celebration and has for its purpose the development of artistic talents and taste among its pupils. In reply, I have the honor to inform you that pursuant to Section 1 of Republic Act No. 722, the holding of operas, concerts, recitals, dramas, paintings and art exhibitions, flower shows, and literary, oratorical and musical programs are exempt from the amusement tax on the receipts derived therefrom. This Office believes that the "OPERETTA" staged by said school is an opera within the contemplation of the law. In view thereof, your request for exemption is hereby granted. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.