BIR Ruling No. 021-64
BIR Ruling No. 021-64 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 8, 1964
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April 8, 1964 BIR RULING NO. 021-64 Mr. Norberto L. Dayrit Cebu Coliseum Cebu City S i r : With reference to your letter dated December 3, 1963, requesting exemption from the payment of the amusement tax on the admission fees charged by you in connection with the benefit performance of the "Holiday on Ice", held in that City last November 6 to 24, 1963, please be informed that inasmuch as the aforementioned presentation is a "ballet on ice", which is considered as an art exhibition under Republic Act No. 722, it is exempt from the amusement tax imposed by Section 260 of the Tax Code pursuant to the aforesaid Act. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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