Admission Fees or Charges on Amateur Shows

August 20, 1958 BIR RULING NO. 437-58 The Chairman 10th World Jamboree Fund Campaign 10th World Jamboree Committee Boy Scouts of the Philippines P. O. Box 1378, Manila S i r : Reference is made to your letter of the 16th instant, stating that the Manila Broadcasting Co. and other radio stations in Manila have offered to stage amateur shows, for admission to which a fee of P0.10 shall be charged. The shows, which will be staged in the respective studios of said stations, shall be presented once a week during the duration of the fund campaign of the 10th World Jamboree. You stated further that all of the proceeds to be realized from said shows shall accrue to the benefit of the 10th World Jamboree and that to insure that every centavo of the proceeds goes to the Boy Scouts of the Philippines, a box padlocked by officials of the Boy Scouts Fund Campaign shall be used. Upon oral inquiry from your representative, Mr. Godofredo Catarroja, this Office has been made to understand that the Boy Scouts of the Philippines shall be the host in the 10th World Jamboree to be held on July 17-26, 1959 in the Philippines. You now request, in effect, that the radio stations concerned be authorized not to include such proceeds in the return of their receipts for purposes of the internal revenue taxes that may be due on the latter. In answer thereto, I have the honor to inform you that, based on the abovestated representations, your request is hereby granted. LibLex In this connection, it may be stated that admission fees or charges below the amount of P0.20 are not subject to the amusement tax prescribed in Section 260 of the National Internal Revenue Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue