BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 7, 1969
Full text
February 7, 1969 Mrs. Fe Sala Villarica Ballet Center, Philamlife Bldg. Jones Avenue, Cebu City M a d a m : This refers to your letter dated April 4, 1968 to the Provincial Revenue Officer, that City, requesting exemption from payment of the amusement tax on the student ballet recital held on May 4, 1968 at the Ballet Center thereat, which was referred to the Law Division for appropriate action. It appears that the ballet performance was presented by the students mainly as a recital and development of culture. In reply, I have the honor to inform you that the holding of recital falls within the purview of Republic Act No. 772, hence, the presentation is not subject to the amusement tax. In view thereof, your request is hereby granted. lexlib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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