Exemption from Amusement Tax of a Concert

January 9, 1992 BIR RULING NO. 015-92 123 69-89 15-92 Greenearth Association of Maasin, Inc., Livelihood Association Of Working Women in Southern Leyte; World Peace Apostolate Of Our Lady of Fatima Maasin, Southern Leyte Attention: Mr . Art F . Siga President, Greenearth ; Mesdames Rosario E. Cahambing President, Livelihood ; and Engracia Narit President, World Peace Apostolate Gentlemen : This refers to your letter dated November 18, 1991 requesting that the proceeds to be realized from the concert featuring Mr. Jose Mari Chan to be held at DLG Gymnasium, Maasin, Southern Leyte on December 5, 1991 be exempted from amusement tax. It appears that the Greenearth Association of Maasin, Inc. and Livelihood Association of Working Women in Southern Leyte are non-stock corporations duly registered with the Securities & Exchange Commission; and that it will sponsor the said concert to raise funds for the preservation of the earth's environment, livelihood of working women, and world peace crusade. In reply, please be informed that the holding of a concert is not one of the activities subject to the amusement tax under Section 123 of the Tax Code, as amended. Hence, the proceeds derived therefrom is not subject to the amusement tax prescribed therein. asiacd Very truly yours, (SGD.) JOSE U. ONG Commissioner of Internal Revenue