Exemption from Amusement Tax on the Receipts or Proceeds Derived from Boxing bout Admissions

March 27, 1958 BIR RULING NO. 200-58 Mr. V. A. Benitez Assistant to the Administrator Social Welfare Administration Manila S i r : In reply to your letter of the 27th instant, requesting exemption from amusement tax on the receipts or proceeds to be derived from admissions to the boxing bout to be sponsored by the Social Welfare Administration on March 29, 1958 at the Rizal Memorial Stadium, I have the honor to inform you that inasmuch as the Social Welfare Administration is a government agency, it is not subject to amusement tax pursuant to Opinion No. 70, series of 1948, of the Honorable, the Secretary of Justice. Accordingly, your request is hereby granted provided that no portion of the net proceeds to be derived from the aforesaid boxing bout shall inure to any private individual. LLpr Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue