Specific Tax Exemption on One Reel of Movie Film Featuring the World Jamboree for Boy Scouts
BIR Ruling No. 346-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 2, 1958
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July 2, 1958 BIR RULING NO. 346-58 The Coca Cola Export Corp. 70 Sta. Mesa Blvd., San Juan Rizal Gentlemen : In answer to your letter of the 1st instant, requesting exemption from the specific tax ordinarily due on one reel of movie film featuring the World Jamboree for Boy Scouts held in England in 1957, which has been loaned to you by your New York Office, I have the honor to inform you that, it appearing that said film is educational in character, your request is hereby granted, provided that the same shall be re-exported by you immediately after use thereof. LLphil Very truly yours, (SGD.) JOSE P. TRINIDAD Acting Commissioner of Internal Revenue
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