Amusement Tax Exemption Granted to the Boys' Town of Manila

May 2, 1958 BIR RULING NO. 243-58 His Honor The City Mayor Manila S i r : In answer to your letter of the 22nd instant, requesting, for and in behalf of the Boys' Town of Manila, total exemption from the amusement tax due on the admission fees or charges to be realized from the boxing exhibition to be held at the Rizal Memorial Coliseum on May 3, 1958 "under the presentation and promotion of the Boys' Town of Manila", I have the honor to inform you that said request is hereby granted, provided that no part of the net proceeds from such exhibition shall inure to the benefit of any private individual and that the same are, as represented, used for the purchase of equipment and supplies of the Institution. It is understood that, unlike in previous cases where the boxing benefit was undertaken by third parties for the benefit of Boys' Town, the instant case is undertaken directly by the City Government. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue