White Cross Children's Home Entitlement to Allocation from Earnings of the Philippine Racing Club, Inc. Not Within the Jurisdiction of the Commissioner
BIR Ruling No. 124-97 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 12, 1997
Full text
November 12, 1997 BIR RULING NO. 124-97 102 (a) 000-00 124-97 White Cross Children's Home 276 Santolan Road San Juan, Metro Manila Attention: Sister Eva Palencia , D . C . Administrator S i s t e r : This refers to your letter dated April 27, 1996 stating that pursuant to Section 6 of Republic Act No. 6631, you used to receive a periodic share from the franchise tax payment of the Philippine Racing Club, Inc.; that the same was discontinued after the implementation of the Expanded Value-Added Tax (EVAT) Law on January 1, 1996. Based on the foregoing, you now request for a clarification whether or not you are still entitled to a share from the said franchise tax payments. In reply, please be informed that the matter of whether or not White Cross Children's Home is entitled to an allocation from the earnings of the Philippine Racing Club, Inc. is not within the jurisdiction of this Office to decide. It is, therefore, suggested that your request be directed to the Department of Justice. aisadc Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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