Amusement Tax Exemption on the Benefit Performance at F.E.U. Auditorium
BIR Ruling No. 344-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 30, 1958
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June 30, 1958 BIR RULING NO. 344-58 Mr. Lorenzo Bautista President, Town Hall Philippines 1035 Bilibid Viejo Manila S i r : With reference to your letter dated June 27, 1958, I have the honor to inform you that the benefit performance to be held at the F.E.U. Auditorium on Wednesday, July 2, 1958, featuring Miss Shakuntala Devi is considered an art exhibition and, therefore, exempt from the amusement tax prescribed by Section 260 of the Tax Code, pursuant to Republic Act No. 722. llcd Very truly yours, (SGD.) JOSE P. TRINIDAD Acting Commissioner of Internal Revenue
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