BIR Ruling

August 3, 1970 Schools of Social Work Association of the Philippines 1743 Taft Avenue Malate, Manila Attention: Miss Leonor E . Pablo Chairman, Ways & Means Committee Gentlemen : This refers to your letter dated June 25, 1970 requesting reconsideration of the ruling contained in our letter dated May 10, 1970 denying your request for exemption from the payment of amusement tax on the admission fees to the benefit showing of the film, "El Pinoy Matador". In reply, I regret to inform you that your request cannot be granted for lack of legal basis. It appears that the SSWAP is not a duly registered charitable association, hence, it is subject to the payment of the amusement tax on the proceeds from the benefit showing of "El Pinoy Matador" or any other exhibition which may be undertaken by it. cdti Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue