Amusement Tax Exemption on the Admission Fees of the Operetta entitled "Sisa"

December 4, 1958 BIR RULING NO. 684-58 Mr. Wilfrido Maceda Principal, High School Dept. College of Education University of the Philippines Diliman, Quezon City S i r : This is in reply to your letter dated December 3, 1958, requesting exemption from the payment of the amusement tax on the admission fees of the operetta entitled "Sisa" to be presented by the High School Dept. of the University of the Philippines on December 11, 12 and 13, 1958. cdta You stated that this operetta, "Sisa", will be presented in Tagalog in exactly the same vein as "The Chimes of Normandy" which latter presentation was granted an exemption from the amusement tax by this Office on April 13, 1957. Pursuant to Republic Act No. 722, your presentation of the operetta entitled "Sisa" is exempt from the amusement tax. cdti Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue