Amusement Tax Exemption on the Receipts of "This Earth is Mine" Film

June 17, 1959 BIR RULING NO. 285-59 The Executive Officer Peace and Amelioration Fund Commission P.O. Box 1046 234 Tanduay, Manila S i r : In reply to your letter of the 15th instant, requesting exemption from the amusement tax of the receipts to be derived from the benefit showing of the film, This Earth is Mine, which that Commission is contemplating to undertake on July 17, 1959 at the Universal Theater for the purpose of allegedly bolstering the funds thereof, I have the honor to inform you that, considering that the Commission is a government agency and that the undertaking is sponsored to raise funds for its operations, your request is hereby granted. In this connection, you are requested to submit a statement of receipts and disbursements, duly supported by receipts and vouchers, within ten (10) days after the benefit showing, together with a certified copy of the receipt signed by any responsible official of the Commission acknowledging the receipt of the proceeds therefrom; otherwise, this Office will proceed to assess and collect the corresponding amount of amusement tax that may be due on the receipts in question. It is understood that the funds that will accrue from the receipts of said benefit showing shall be subject to audit by a representative of the Auditor General in accordance with accepted auditing procedures. casia Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue