BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 12, 1971
Full text
August 12, 1971 Mrs. Fe Sala Villarica 288-E Gorordo Avenue Gonzales Compound Cebu City M a d a m : This refers to your letter dated February 11, 1971 requesting exemption from the payment of amusement taxes on the Concert of Ballet Center which was held on March 5, 1971 at the Ballet Center Hall, 288-E Gorordo Avenue, Cebu City. aisa dc Inasmuch as it has been ascertained that the ballet exhibition was really one of culture within the purview of Section 260 of the Tax Code as amended by Republic Act No. 6110, you are hereby finally declared exempt from the payment of amusement tax on said cultural presentation. cdta Very truly yours, 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.