Admission Fees to the Benefit Show Consisting of Musical Numbers and Choreography
BIR Ruling No. 411-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 27, 1960
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September 27, 1960 BIR RULING NO. 411-60 The Philippine Internal Artists Corporation 301 Trinity Building, San Luis Street M a n i l a Gentlemen : In reply to your letter dated September 26, 1960, I have the honor to inform you that admission fees to the benefit show consisting of musical numbers and choreography to be presented by you for the Jose Rizal Centennial Anniversary from December 24, 1960 to January 2, 1961 at the Rizal Memorial Coliseum are exempt from the amusement tax prescribed by Section 260 of the National Internal Revenue Code, pursuant to the provisions of Republic Act No. 722. It is to be understood that during the said exhibition no other numbers shall be presented which do not partake of the nature of choreography or musical rendition (either vocal or instrumental); otherwise the admission fees thereto will be subject to the payment of the amusement tax. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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