BIR Ruling

September 4, 1967 Rotary Club of Cebu Club No. 3559, District No. 385 Cebu City Attention: Mr . Nestor R . Canoy President Gentlemen : This refers to your letter dated August 18, 1967 to the Revenue Director, Revenue Region No. 13, Cebu City, requesting exemption from the amusement tax on the fashion show depicting native costumes of neighboring Asian countries to be held on September 4, 1967, that City, which was referred to this Office for appropriate action. In reply, I have the honor to inform you that under the provisions of Section 1 of Republic Act No. 722, the holding of operas, concerts, recitals, dramas, painting and art exhibitions, flower shows, and literary, oratorical or musical programs are exempt from the amusement tax on the receipts derived therefrom. This Office believes that the fashion show in question is an art exhibition within the contemplation of the law. aisadc In view thereof, your request for exemption is hereby granted. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue