Amusement Tax Exemption on the Proceeds of "Snow-White and the Seven Dwarfs" and "Autumn Leaves" Admissions

May 29, 1959 BIR RULING NO. 259-59 The Caraousel Theater Guild 1368 Merced, Paco M a n i l a Gentlemen : In answer to your letter of the 20th instant, requesting exemption from the amusement tax on the proceeds from admission to the "Snow-White and the Seven Dwarfs" and "Autumn Leaves", which you are contemplating to hold on June 19 to 21 and 26 to 28, 1959 at the Celedonio Salvador Elementary School Auditorium, Paco, Manila, I have the honor to inform you that, if as represented, the above-entitled performances are ballet performances, your said request is hereby granted, pursuant to the provisions of Republic Act No. 722. The above exemption is subject to the condition that a representative of this Office shall be admitted free of charge to the said performances for the purpose of verifying the nature thereof. Needless to state, should it turn out after said verification that the performances in question are taxable in nature, the corresponding tax, plus surcharges, due shall be assessed and collected accordingly. prcd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue