BIR Ruling

May 4, 1977 9th Indorsement Returned to the Regional Director, Revenue Region No. 6-A, Iloilo City, the docket bearing on the request for exemption from the payment of the amusement tax on the "Petit Carnival" sponsored by the Girl Scouts of the Philippines, Girl Scouts Council, Iloilo City on December 23, 1972 to January 6, 1973 thereat in connection with the Girl Scouts of the Philippine National Campaign, with the information that said tax exemption is hereby confirmed. He is also requested to inform the Girl Scouts of the Philippines, Girl Scouts Council, Iloilo City of the exemption. In this connection, he is advised that beginning July 1, 1973 amusement tax on admission fees to theaters, cinematographs, concert halls, circuses and other places of amusements is now a local tax and the collection of said amusement tax has been transferred to local governments pursuant to Presidential Decree No. 231, pertinent portion of which is hereby quoted as follows: "SEC. 13. Amusement tax on admission . The province shall impose a tax on admission to be collected from proprietors, lessees, or operators of theater, cinematographs, concert halls, circuses and other places of amusement at the following rates: xxx xxx xxx" CONRADO P. DIAZ Deputy Commissioner of Internal Revenue TAN-1182-568-4