Bureau of Local Government Finance Opinion

January 12, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Audie Gemora President Triumphant People's Evangelistic Theatre Society, Inc. Suite 1 Mezzanine, Broadway Centrum Aurora Boulevard, Quezon City Sir : This refers to your letter dated August 20, 1999 requesting ruling that the Triumphant People's Evangelistic Theatre Society, Inc. (Trumpets for brevity) is exempt from the amusement tax for any and all of its theatrical productions. TEAICc Representations are made that Trumpets is a non-stock, non-profit Gospel theater company whose vision and mission is to spread the Word of God through the performing arts, more specifically through theater. Representations are made further that in the last ten years, said company has been accomplishing its Mission through its professionally staged productions such as Joseph the Dreamer, First Name, The Lion, The Witch and the Wardrobe and many others. It has been the SOP of Trumpets to apply for a Mayor's Permit and the Pasig Administration has waived payment of the amusement tax, opting each time to accept a donation to the current Mayor's pet charity. This year, the donation was made to the Pasig Multi-Sectoral Economic Educational Development Foundation, Inc. However, Trumpets is now being levied the full 30% on gross potential income from tickets sales from Joseph the Dreamer. Section 140 of the Local Government Code of 1991 (LGC) provides as follows: "Section 140. Amusement Tax . (a) . . . "(c) The holding of operas, concerts, dramas , recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock, or similar concerts shall be exempt from the payment of the tax herein imposed." (Underlining supplied) In view of the aforequoted provisions, it is your contention that since Joseph the Dreamer is and always has been drama then it is exempt from the amusement tax. This Bureau finds your contention in full accord with the Code and its implementing rules. We hope that this will help clarify matters. cSIACD Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge <www.blgf.gov.ph/downloads/opinion/localtax/2000/a1999-0923.pdf> last visited October 23, 2013.