50% Amusement Tax Exemption Granted to the Boy Scouts of the Philippines

April 2, 1959 BIR RULING NO. 174-59 3rd Indorsement Returned to the Regional Director, BIR Regional District No. 3, Manila, the herein papers bearing on the case of the Boy Scouts of the Philippines. In BIR Rulings Nos. 637 and 666 dated November 10 and 11, 1958, respectively, this Office granted the Boy Scouts of the Philippines a 50% exemption of the amusement tax on admission fees to movie benefit shows, stage presentations, and basketball games sponsored by the said Organization for the purpose of raising funds for the 10th World Boy Scouts Jamboree to be held in this country. The latter ruling was reiterated in BIR Ruling No. 716 dated December 18, 1958. In view of the foregoing, unless the Boy Scouts of the Philippines was granted full exemption from the tax on the admission fees to the basketball games in question, the admission tickets thereto should have been registered with this Office prior to their use. cdtech (SGD.) JOSE ARAAS Commissioner of Internal Revenue