Specific Tax Exemption on One (1) Roll of 16 mm. Cinematographic Film entitled "Operation of Infilco Accelator"

February 27, 1959 BIR RULING NO. 106-59 The Commissioner of Customs Manila S i r : This is in connection with the request of the General Manager of the NAWASA and the President of the Avecilla Building Corporation for exemption from the payment of the specific tax on one (1) roll of 16 mm. cinematographic film entitled "Operation of Infilco Accelator" which is now pending release by that Office. As the aforesaid film will be used exclusively for instructing the personnel of the NAWASA on the proper operation of the newly installed accelators of the Balara Filtration Plant, the same comes within the category of educational films and is, therefore, exempt from the specific tax, pursuant to Section 146 of the Tax Code, as amended. However, the said film is subject to the 7% compensating tax. LLphil Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue