Exemption from the Amusement Tax on Proceeds to be Derived from Benefits to be Held for Jose Rizal National Centennial Commission

August 11, 1960 BIR RULING NO. 363-60 The General Campaign Manager Jose Rizal National Centennial Commission Corner Canonigo & Isaac Peral Streets M a n i l a S i r : Reference is made to your letter dated August 17, 1959, copy of which has been submitted to this Office, requesting in effect exemption from the amusement tax on proceeds to be derived from benefits to be held for that Commission. You stated that your provincial and city committees are contemplating to hold benefits for the Commission, such as movies, boxing exhibitions, folk dances, basketball games, beauty contests, etc. You stated further that all of the proceeds to be derived from said benefits will accrue to the Commission to be utilized for the construction of a fitting memorial for Dr. Jose Rizal. In answer thereto, I have the honor to inform you that, based on your representations that such proceeds will accrue to that Commission for the purpose stated, and in line with the opinion of the Secretary of Justice (No. 131, s. 1960), your request is hereby granted. It is, however, requested that for every benefit to be held by the Commission, or by the provincial, city or other committee for the former, an official request for tax exemption to be filed with this Office. aisadc Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue