Submission of Reports of Films Being Exhibited by Owners or Operators of Cinema Theaters

October 17, 1974 REVENUE MEMORANDUM CIRCULAR NO. 53-74 SUBJECT : Submission of Reports of Films Being Exhibited by Owners or Operators of Cinema Theaters TO : All Regional Directors, Revenue District Officers, and others concerned It has been observed that cinematograph operators are not submitting reports of films being exhibited in cinema theaters as required under Revenue Regulation No. 7-67. Quoted hereunder is Section 30 of said Regulations for your guidance and compliance. "Section 30. Cinematographic operators to report films . Owners or managers of cinematograph shall, on the first day that a film or films are exhibited, furnish the Collection Agent of the city or municipality where the cinematograph is located, and in Manila, the Commissioner of Internal Revenue, with a signed statement in duplicate showing the regular title of each film to be exhibited and the name of the owner of the film. The Collection Agent shall forward both copies of such statements direct to the Bureau of Internal Revenue as soon as they are received. The statements required in this section may be copies of the regular printed programs with the names of the owners of the films written if such programs give the true names of the films exhibited. If no films are shown by the manager of a cinematograph during any calendar month, he shall at the end of such month certify to the Collection Agent that no films were exhibited and such certificates will be forwarded immediately direct to the Bureau of Internal Revenue. These statements of films exhibited as soon as received by the Bureau of Internal Revenue shall be checked against the list of films appearing in the transcript sheets provided for in the preceding section. If any film is listed in these statements which is not in the said transcript sheets, action will immediately be taken for the collection of the specific tax due on such unlisted film against the owner or operator of the cinematograph exhibiting the film, for being the possessor thereof, in case the distributor, importer, producer or owner thereof cannot be ascertained" Please be guided accordingly. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5