Local and Foreign Entertainment

May 20, 1983 REVENUE MEMORANDUM ORDER NO. 16-83 SUBJECT : Local and Foreign Entertainment TO : All Internal Revenue Officers and Others Concerned Pursuant to the Memorandum Order No. 13-83 dated April 27, 1983 creating the Interim Task Force for Entertainment Ventures, the following order is hereby promulgated and shall be known as the Local and Foreign Entertainment Memorandum Order. SECTION 1. Scope . This Order is aimed at centralizing authority and pinpointing responsibility for the enforcement and collection of taxes due on local and foreign entertainers in respect of their performance in concerts, stage appearances, shows and other presentations of similar nature. SECTION 2. Who are Liable . Persons or entities who are promoting any local or foreign live presentations are constituted as withholding agents in accordance with Section 53 and Section 54 of the National Internal Revenue Code. SECTION 3. Printing of Tickets and/or Invitations a. Authority to print tickets or invitation for live performances with local talents shall be referred to the Interim Task Force for Entertainment Ventures for local entertainment. b. The permit for the authority to print tickets or invitations for live performances with foreign talents shall be submitted to the International Operations Division (IOD) for initial processing. The International Operations Division with the concurrence of the Interim Task Force for Entertainment Ventures shall, after the submission of the following documents, recommend to the Revenue District Office the granting of the permit to print the tickets or invitations (BIR Form No. 1953-A). (i) a copy of contract of service of the local and/or foreign entertainers; or (ii) a copy of the surety bond filed with accredited companies to answer for any tax liability that may arise from said presentation. The amount of the bond to guarantee the payment of tax shall be P10,000 for each performance. c. Permits for performance with a combination of both foreign and local entertainers must be secured in accordance with the procedures outlined in paragraph (b) above. d. The final approval of the permit to print such tickets and/or invitations shall be with the Revenue District Office having jurisdiction of the venue of such presentation. SECTION 4. Submission of Cost of Production Report . a. The promoter and/or Producer is required to submit the Cost of Production Report (BIR Form No. 3700) fifteen (15) days after the end of presentation to the Office of the Commissioner of Internal Revenue. aisa dc b. The Head of the Stamping and Registration Unit of every Revenue District Office where application for the authority to print tickets and/or invitations have been filed shall submit to the Commissioner of Internal Revenue copies of the approved application within fifteen (15) days after the end of each calendar quarter. SECTION 5. Payment and Remittance of Taxes Withheld (a) (i) For local entertainers the provisions of Revenue Regulations No. 13-78, as amended, by Revenue Regulations No. 6-79 as further amended (Expanded Withholding Tax Regulations) shall apply. (ii) The taxes due from local entertainers shall be collected by the Revenue District Office having jurisdiction of the venue of such presentation. (b) (i) For foreign entertainers the provisions of Section 53 in relation to Section 54 of the National Internal Revenue Code shall apply. (ii) The taxes due from entertainers shall be collected by the International Operations Division. acd SECTION 6. Effectivity . This Order shall take effect fifteen (15) days from the date of publication in newspapers of general circulation. (SGD.) ROMULO M. VILLA Acting Commissioner