Presentation or Exhibition of Philippine Folk Dances and "Basket-Dice" (a new game of sport)

February 13, 1959 BIR RULING NO. 069-59 Mr. Ernesto B. Bernal 2-E Amugis Street Quirino District Quezon City S i r : This is with reference to your letter dated February 12, 1959 requesting exemption from the municipal and national amusement taxes of your coming presentation or exhibition of Philippine Folk Dances and "Basket-Dice" (a new game of sport) at the Rizal Memorial Coliseum on March 14, 1959. Please be informed that the collection or enforcement of the municipal amusement tax is not within the jurisdiction of this Bureau, the same being within the jurisdiction of the City of Manila. With respect to the national amusement tax, I have the honor to inform you that although Philippine Folk Dances may be considered as "musical programs" which are exempt from the national or municipal tax on the receipts derived therefrom pursuant to Section 1 of Republic Act No. 722, yet, when the same is held along with the "Basket-Dice", a new invented sport, the proceeds derived on the entire presentation or exhibition is subject to the amusement tax in accordance with Section 260 of the Tax Code. This is so because we are of the opinion that the said sport, known as "Basket-Dice", is not an "art exhibition" nor a "musical program" as contemplated in Republic Act No. 722, notwithstanding the fact that the game will be played with a musical background. In view of the foregoing, your request for exemption from the national amusement tax imposed by Section 260 of the Tax Code on the entire receipts to be derived from your exhibition of "Basket-Dice" and Philippine Folk Dances has to be, as it is hereby, denied for lack of legal basis. LibLex Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue