BIR Ruling No. 211-61
BIR Ruling No. 211-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 6, 1961
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June 6, 1961 BIR RULING NO. 211-61 Messrs. Ponce Enrile, Siguion Reyna, Montecillo & Belo Attorneys-at-Law Seventh Floor, Soriano Bldg. Manila Gentlemen : In reply to your letter dated May 30, 1961, I have the honor to inform you that the musical performance to be held in the Philippines by the Harvard Glee Club of the C.S. shall be exempt from the amusement tax, pursuant to R.A. No. 722. The Club is also exempt from the income tax, pursuant to Section 27(e) of the Tax Code, provided it certified that it comes within the purview of that section and is verified to be so. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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