Amusement Tax Exemption on the Receipts Derived from the "The Ten Commandments" Film

December 3, 1958 BIR RULING NO. 688-58 The Chairman Quezon Memorial Committee P. O. Box 27 Manila S i r : In answer to your letter of the 24th ultimo, requesting exemption from the amusement tax on the receipts to be derived from the benefit showing of the film, The Ten Commandments, which that Committee is contemplating to undertake on December 18, 1958, at 8:00 P.M., for the purpose of allegedly bolstering the funds thereof, I have the honor to inform you that, pursuant to Section 261 of the National Internal Revenue Code, you request is hereby granted to the extent of 50% only. In other words, the tax due and payable on the aforesaid receipts shall be 50% of the rates of amusement tax prescribed in Section 260 of the same Code. In this connection, you are requested to submit a statement of receipts and disbursements, duly supported by receipts and vouchers, within ten (10) days after the benefit showing, together with a certified copy of the receipt signed by any responsible official of the Committee acknowledging the receipt of the proceeds therefrom; otherwise, this Office will proceed to assess and collect the corresponding amount of amusement tax that may be due on the receipts in question. It is understood that the funds that will accrue from the receipts of said benefits showing shall be subject to audit by a representative of the Auditor General in accordance with accepted auditing procedures. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue