Activities Conducted or Undertaken by the Philippine Amateur Athletic Federation

December 18, 1958 BIR RULING NO. 707-58 The Assistant Regional Director Regional District No. 7 Cebu City S i r : In answer to your letter dated December 11, 1958, I have the honor to inform you that activities conducted or undertaken by the Philippine Amateur Athletic Federation for any of the purposes enumerated in Section 2 of Act No. 3262, granting a charter to said Federation to promote and encourage the development of all public recreation and amateur athletic activities in the Philippines, are exempt from the amusement tax. For your convenience, the provisions of said Section 2 are quoted below: LexLib "The purposes of this corporation are: to encourage systematic physical exercise and education, to promote and improve athletic sports among amateurs, to establish and maintain a uniform test of amateur standing and uniform rules for the government of all athletic sports, to institute, regulate, and award national amateur athletic championships, to incorporate all eligible organizations as members of the Federation, to organize and direct the training of athletes to represent the Philippine Islands in international contests, to encourage and promote the establishment of public playground and recreational facilities, and to raise funds and receive requests for the Jose Rizal Memorial Stadium and to promote the construction of the same." With respect to private schools and athletic associations, Section 5 of Act No. 3262 provides that the Federation is empowered by proper rules and regulations to admit athletic organizations in the Philippines as members thereof. Such being the case, private schools and athletic organizations admitted by the Federation as members in accordance with its rules and regulations are also exempt from the amusement tax on the activities conducted by them, provided that such activities are authorized under rules and regulations prescribed by the Federation. prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue By: (SGD.) MISAEL P. VERA Acting Deputy Commissioner of Internal Revenue