Amusement Tax Exemption on the Proceeds of the "Babette Goes to War" Admission

March 7, 1960 BIR RULING NO. 096-60 World Refuge Year in the Philippines SWA Building, Manila Gentlemen : Reference is made to your letter of the 18th ultimo, requesting exemption from the amusement tax on the proceeds from admission to the benefit showing of the pictures "Babette Goes to War" at the State Theater to be sponsored by the National Fund Campaign Committee of that organization. You stated that said benefit showing is in connection with the fund-raising campaign of said Committee for the purpose of raising the amount of P100,000.00, a commitment of the Philippine government in the celebration of World Refugee Year which is a project of the United Nations. cdtech In answer thereto, I have the honor to inform you that, it appearing that the benefit showing in question is virtually an undertaking of the Philippine government, your said request is hereby granted. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue