Amusement Tax Exemption on the Admission Prices of the Benefit Basketball Game
BIR Ruling No. 032-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 27, 1959
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January 27, 1959 BIR RULING NO. 032-59 Dr. Antonio Sy Cip c/o Grace Bible Church Nagtahan, Sta. Mesa, Manila S i r : In answer to your letter of the 26th instant, requesting exemption from the amusement tax on the amount of P0.05 contemplated to be added to the respective prices for admission to the benefit basketball game to be held on January 31, 1959 at the Rizal Memorial Coliseum. I have the honor to inform you that said request is hereby granted, provided that contribution of such additional amount shall be voluntary on the part of the patrons and provided further that in no case shall admission be denied to any one who refuses to make the contribution. Needless to state, non-compliance with the aforementioned conditions will constrain this Office to base its computation of the amusement tax on the respective prices of the admission tickets plus the amount of P0.05 added to the price of each ticket. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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