BIR Ruling No. 174-82
BIR Ruling No. 174-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 19, 1982
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May 19, 1982 BIR RULING NO. 174-82 157 000-00 174-82 Manila International Film Festival 3rd floor, Secretarial Bldg. PICC, CCP Complex Roxas Blvd., Manila Attention: Ms . Flordeliza J . Jose Special Assistant to the Vice President Gentlemen : In reply to your letter dated December 15, 1981 requesting exemption from the specific tax upon reprinting of the following films: 1. Nunal sa Tubig 2. Biyaya ng Lupa 3. Banaue 4. One undesignated as of yet, I regret to inform you that your request cannot be granted for lack of legal basis. Section 157 of the Tax Code of 1977, as amended, subjects cinematographic films to specific tax based on the width and linear meter of the film. As regards your request for exemption from import and tariff duty, you may direct your query to the Bureau of Customs which has jurisdiction over the same. cd Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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