BIR Ruling No. 448-61
BIR Ruling No. 448-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 26, 1961
Full text
December 26, 1961 BIR RULING NO. 448-61 Your letter to the Regional Director requesting exemption from the payment of the amusement tax of the cine benefit held at the Prince Theater on August 29 and 30, 1960 by the League of Barrio Lieutenants of the City of Iloilo was referred to this Office for action. cdta You stated that the purpose of the cine benefit is to raise funds for the purchase of agricultural implements to be distributed free of charge to the different barrios of the City of Iloilo and for other necessary operating expenses of the league. In answer thereto, I regret to have to inform you that your request cannot be granted for lack of legal basis. cdti
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.