BIR Ruling No. 046-61
BIR Ruling No. 046-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 2, 1961
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March 2, 1961 BIR RULING NO. 046-61 The Director Jose Rizal National Centennial Commission Manila Attention : V . G . Suarez Asst . Director S i r : This is with reference to your letter dated March 1, 1961, requesting this Office that all the proceeds derive from the exhibition of "outstanding Asian Films" which will be held in Manila from March 7-12, 1961, at Dalisay Theater, be exempt from the amusement tax. LLphil You stated that the exhibition of said films in Manila is for the benefit of the Jose Rizal National Centennial Commission Fund Drive which is now raising funds to finance the construction of the Rizal Cultural Shrine. Based on the foregoing facts as presented, and in line with the opinion of the Secretary of Justice (No. 131, s. of 1960), I have the honor to inform you that your request is hereby granted. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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