Tax Exemption on the Documentary film entitled "Philippine Industry On the March"

November 5, 1959 BIR RULING NO. 557-59 Philippine Chamber of Industries Manila Hotel, Manila Gentlemen : Referring to your letter dated October 24, 1959, requesting that the documentary film entitled "Philippine Industry On the March", be exempted from the payment of the specific tax, I have the honor to inform you that your said request is hereby granted, it appearing upon investigation that the said film is of domestic manufacture depicting the industrial revolution now going on in the Philippines and that the same will be shown to the public free of charge as a public service feature. The said film may be considered educational in nature and therefore exempt from the specific tax as prescribed in section 146 of the National Internal Revenue Code. LLphil Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue