BIR Ruling No. 029-63
BIR Ruling No. 029-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 29, 1963
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March 29, 1963 BIR RULING NO. 029-63 Memorandum for The Chief Collection Agents Division (Thru the Revenue Operations Head (Collection) With reference to your inquiry of October 26, 1962, please be informed that day clubs, operating from sunrise to sunset, although operating in similar manner as night clubs, that is, they serve food, wine and other drinks; furnish music; and allow the patrons to dance with either their own partners or professional hostesses furnished by them, are not subject to the amusement tax prescribed in Section 260 of the Tax Code. cdtech This revokes any previous ruling to the contrary. (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on March 29, 1963. LexLib (SGD.) P. F. LANDAS Revenue Operations Head (Legal)
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