BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 15, 1972
Full text
March 15, 1972 Kiwanis Club of Cebu 406 SSS Building Cebu City Attention: Mr . Samuel Buot President Gentlemen : This refers to your letter dated November 3, 1971 requesting exemption from the payment of the amusement tax on your presentation of the "Gilopez-Marcelita Kabayao Piano-Violin Sonata Concert" at Cebu City on November 16, 1971. Verification disclosed that the said show was sponsored by the Kiwanis Club primarily to enhance the development of the Filipinos' love for music and secondly to raise funds for their various cultural projects. In reply, I have the honor to inform you that pursuant to Section 260 of the Tax Code, as amended by Republic Act No. 6110, the holding of musical programs is exempt from the amusement tax on the receipts derived therefrom. Since the "Gilopez-Marcelita Kabayao Piano-Violin Sonata Concert" is a musical program, it is exempt from the payment of the amusement tax. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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