Taxability of Admission Tickets

January 5, 1959 BIR RULING NO. 009-59 The Provincial Revenue Officer (Thru the Regional Director Regional District No. 7) Cebu City S i r : With reference to the memorandum dated November 24, 1958 of Group Supervisor Ignacio Quijano, that district, which was referred to this Office for a ruling on the matter treated therein, you are informed that, pursuant to Section 260 of the Tax Code, admission tickets the respective prices of which, inclusive of the national amusement tax (but not including any municipal amusement tax), ranges from P1.18 to P1.29 are subject to the amusement tax of P0.18 and not 30%. Only admission tickets priced at P1.30 or more, inclusive of the national amusement tax, can be subjected to tax at the rate of 30%. It is understood that this does not embrace cases wherein the price indicated on the ticket includes the amusement tax imposed by the city or municipality concerned. In those cases, the amount of municipal amusement tax is first deducted from the price of the ticket before computing the national amusement tax due (see Sec. 3(d), Revenue Regulations No. V-57, Revise Amusement Tax Regulations). Please be guided accordingly. LibLex Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue