BIR Ruling [DA-305-03]

September 16, 2003 BIR RULING [DA-305-03] BIR Ruling No. 039-93 & DA-224-00 WWF-Philippines LBI Building 57 Kalayaan Avenue Diliman, Quezon City Attention: Mr. Antonio B. Lazaro Vice-President, Administration and Finance Gentlemen : This refers to your letter dated August 14, 2003 requesting, in effect, for exemption from the payment of amusement tax and any other tax on the proceeds to be derived from the sale of tickets relative to the fundraising event you will hold on October 6, 2003. It is represented that on October 6-20, 2003, WWF-Philippines ("WWF") will hold a two-week environmental awareness and fundraising event in partnership with Greenbelt 2's restaurants called "Savour Nature"; that a major highlight of this event is the launch/benefit cocktails on October 6, 2003 in which WWF will sell tickets to patrons; that as a non-profit organization, WWF-Philippines will use the money to strengthen its conservation and development projects nationwide; that KKP/WWF-Philippines is a registered non-profit organization with TIN No. 004-616-361 and BIR Registration No. ANO 96-01837 dated May 23, 1994; and that you have been duly accredited by the Philippine Council for NGO Certification (PCNC) as a qualified donee institution. In reply, please be informed as follows: 1) It is not within the jurisdiction of this Office to rule on the exemption from payment of amusement tax since this involves local taxation. You may address your request to the proper local government unit concerned which has jurisdiction on the said matter. TADaES 2) The proceeds to be derived by the launch/benefit cocktails on October 6, 2003 in connection with the fundraising event on October 6, 2003 are not subject to income and business taxes. Such income, however, should be declared in the annual information return to be filed by WWF-Philippines on or before April 15, 2004. Very truly yours, Commissioner of Internal Revenue By: (SGD.) MILAGROS V. REGALADO Assistant Commissioner Legal Service