BIR Ruling No. 221-83
BIR Ruling No. 221-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 8, 1983
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December 8, 1983 BIR RULING NO. 221-83 Gentlemen : In reply to your letter dated March 31, 1982, please be informed that your request for exemption from payment of specific tax on the removal of one (1) print of the local film "Patria Adorada" from the studio of JE Productions, Inc., which is owned and to be exhibited by the Experimental Cinema of the Philippines, is hereby granted pursuant to Section 10 of Executive Order No. 770 which reads: "SEC. 10. Exemption from taxes . . . . "The Cinema, its assets, income and its operations and transactions shall be exempt from any and all taxes, fees, charges, imposts, licenses and assessments, direct or indirect, imposed by the government or any of its political subdivision, including import taxes, duties and fees." However, it is requested that you comply with the conditions prescribed in Revenue Regulations 7-67 and Revenue Memorandum Circular No. 2-76 regarding the attachment of Withdrawal Certificate from the Gasoline and Miscellaneous Tax Division, B.I.R. Building, Diliman, Quezon City. cdti Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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