Amusement Tax on the Exhibition of the Sports Game called "Basket-Dice"

April 22, 1959 BIR RULING NO. 234-59 Mr. Ernesto B. Bernal 2-E Amugis Street Quirino District, Quezon City S i r : This is with reference to your letter dated March 30, 1959, requesting for reconsideration of BIR Ruling No. 69, Series of 1959, subjecting the exhibition of the sports game called "basket-dice" to the amusement tax. Please be informed that after a careful study of the laws and authorities involved in your case, this Office finds no justifiable reason to revoke or modify the ruling in question. It may be stated, in this connection, that while it is true that games of sport of Philippine origin are a part of Philippine culture, nevertheless, the gross receipts derived from the presentation or exhibition of the same to the public are not exempt from the amusement tax, unless expressly exempted by law as in the cases of boxing exhibitions where world championship is at stake and athletic games conducted by public schools which, by express provisions of law, are, under certain conditions, exempt from the amusement tax. In view of the foregoing and for the reasons previously stated in our said (BIR Ruling No. 69) of February 13, 1959, your request for reconsideration and exemption from amusement tax of your presentation of "basket-dice" and Philippine folk dances in Rizal Memorial Coliseum on March 14, 1959, has to be, as it is hereby denied for lack of legal basis. liblex Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue