BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 23, 1973
Full text
October 23, 1973 Games and Amusements Board Manila Attention: Mr . Luis Tabuena Officer In-Charge Gentlemen : In reply to your letter dated September 20, 1973, I have the honor to inform you that the amusement tax on admission is now being collected by provinces and cities pursuant to Presidential Decree No. 231 otherwise known as the Local Tax Code. Such being the case, your request for authority to handle and audit tickets to be sold in all boxing promotions should be directed to the respective executives of the provinces and cities where said boxing promotions are held. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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