BIR Ruling No. 264-61
BIR Ruling No. 264-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 29, 1961
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June 29, 1961 BIR RULING NO. 264-61 Reference is made to your letter . . . , requesting in effect exemption from the specific tax on the film, entitled: The Ripening Revolution. You stated that said film, which is a five-minute documentary film produced in Manila, has been donated to the Volunteers for Manglapus for Senator in the furtherance of the candidacy of Mr. Raul Manglapus. In answer thereto, I regret to inform you that, for lack of legal basis, your request cannot be granted. Under Section 146 of the National Internal Revenue Code, the only ones exempt from the specific tax are educational films or cinematographic films used for visual education. LLjur
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