Taxability of Some Proposed Activities of Notre Dame of Jolo

November 17, 1959 BIR RULING NO. 593-59 Brother Herman Edwin, F.N.S. Director, Notre Dame of Jolo Jolo, Sulu Brother : Reference is made to your letter dated November 13, 1959 requesting information regarding the taxability of some proposed activities of your school. In connection with the cine benefit which you are planning to hold for the Novitiates described therein, I have the honor to inform you that the admission tickets sold shall be subject to the rates prescribed in section 260 of the National Internal Revenue Code, which are briefly enumerated below: Admission Price P0.20 or less Exempt From P0.21 to P0.29 P.04 " .30 " .39 .06 " .40 " .49 .08 " .50 " .59 .10 " .60 " .69 .12 " .70 " .79 .14 " .80 " .89 .16 " .90 " .99 .18 " 1.00 up 30% However, if the Novitiates of the Marist Brothers and the Dominican Sisters of Sta. Catalina for whom the cine benefit will be held are duly registered charitable institutions or associations , the tax on such admission fees or charges shall be fifty per centum of the rates enumerated above. With regard to the annual Notre Dame Athletic and Academic Meet which you are planning to hold during the last week of January, it is advised that the admission fees collected in connection therewith shall be subject to the corresponding tax, for only athletic meets, school programs and exhibitions and other educational activities conducted by public schools are exempt from the amusement tax. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue