Amusement Tax Exemption on the Admission Fees to be Charged on the Boxing Exhibition
BIR Ruling No. 489-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 15, 1959
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October 15, 1959 BIR RULING NO. 489-59 The Honorable The Secretary of Labor M a n i l a S i r : In connection with your request dated October 2, 1959, in behalf of Mr. Philip Cordero, for the exemption from the payment of the amusement tax the admission fees to be charged to the boxing exhibition to be held at the Rizal Memorial Coliseum on December 15, 1959 in connection with the Christmas Labor Festival, a fund raising affair for the construction of the National Labor Hall, I have the honor to inform you that this Office can find no valid justification to grant your said request. Accordingly, this Office regrets that your request for exemption has to be denied. Very truly yours, (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue
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