BIR Ruling

May 12, 1970 Schools of Social Work Association of the Philippines 1743 Taft Avenue Malate, Manila Attention: Miss Leonor E . Pablo Chairman, Ways & Means Committee Gentlemen : This is with reference to your letter dated May 5, 1970 requesting exemption from the payment of the amusement tax on the admission fees to the benefit showing of the film entitled "El Pinoy Matador" the whole day of July 4, 1970, at the World Theater at student's price. As represented the Schools of Social Work Association of the Philippines (hereinafter referred to as SSWAP), is a non-stock, non-profit organization composed of Universities and Colleges offering social work courses; that the SSWAP was just newly organized and have been asked to assume responsibilities for active participation in three international conferences; that to be able to creditably carry out its functions in line with the commitment of the Philippine Government it must have some funds. In reply, I regret to inform you that your request cannot be granted for lack of legal basis. Under Section 261 of the Tax Code, the 50% exemption from the amusement taxes imposed in Section 260 of the same Code, as amended by Republic Act No. 6110, is granted only to duly registered charitable institutions or associations. Since there is no showing that the SSWAP is such an association, it is subject to the payment of the amusement tax on the admission fees to the aforesaid benefit show. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue