Tax Liability of Metropolitan Cathedral Board

September 6, 1960 BIR RULING NO. 430-60 2nd Indorsement Returned to the Regional Director, BIR Regional District No. 3, Manila, the docket of the case of the Metropolitan Cathedral Board, 1000 General Solano, Manila, involving the sum of P8,678.90 as amusement tax, surcharge and penalty. It having been verified by an examiner of this Office that the Metropolitan Cathedral Board is a religious organization and not a duly registered charitable institution, said taxpayer is subject to the amusement tax without benefit of exemption, total or partial. Since the taxpayer has already paid the sum of P4,339.45 under Official Receipt No. 1355232 dated March 8, 1960, the balance of P4,339.45 must be collected as early as possible. cdtech MELECIO R. DOMINGO Commissioner of Internal Revenue