Non-exemption from Payment of the Tax Due on the Admission Fees of "Mga Bakas ni Magsaysay" Film

September 2, 1960 BIR RULING NO. 381-60 Asian Anti-Communist League in the Philippines, Inc. Suite 311, 3rd Floor Republic Super Market Bldg. M a n i l a Gentlemen : In reply to your letter dated August 15, 1960, requesting exemption from payment of the tax due on the admission fees to be collected by you on your showing of the film "Mga Bakas ni Magsaysay" at the Boulevard Theatre starting August 31, 1960, I regret to have to inform you that since, as stated in paragraph all of your articles of incorporation, you are a duly registered civic organization , you are not entitled to exemption total or partial. The 50% exemption granted under section 261 of the Tax Code is given only when the admission fees are collected by or for and in behalf of a duly registered charitable institution or association. casia Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue