BIR Ruling

May 18, 1967 The Social Welfare Officer Department of Social Welfare City of Manila S i r : This refers to your request for exemption from the amusement tax of the Literary Musical Affair which will be held at the Life Theatre on May 19, 1967. In reply, I have the honor to inform you as follows: It appears that the project is being undertaken jointly by the Bulaklak Publication and the Department of Social Welfare, City of Manila, for the benefit of Boy's Town. It is, therefore, a fund raising project undertaken by a political agency of the Republic of the Philippines for the purpose of assisting the financial needs of a project (Boy's Town) of the same agency for the rehabilitation of wayward and indigent youths of the land. In the light of the foregoing, this Office believes, as it hereby holds, that the admission fees to the Literary Musician Affair is exempt from the amusement tax. LLphil Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue