Taxability of the Imported Films from London, England

February 10, 1959 BIR RULING NO. 057-59 The Shell Company of the Philippines, Ltd. P.O. Box 441, Manila Gentlemen : In answer to your letter of the 3rd instant, requesting exemption from the specific tax on the films imported by you from London, England, I have the honor to inform you that in order that a film may be exempted from the specific tax prescribed in Section 146 of the Tax Code, the same must have been produced primarily for visual education. As there is no proof that the aforementioned films had been produced primarily for visual education, your request has to be, as it is hereby, denied. However, refund of the specific tax paid (minus the amount of compensating tax due) on the films in question may be made by this Office should it be satisfied that the same are educational films, subject, of course, to the provisions of Section 309 of the Tax Code. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue