Procedure in Granting of Exemption from Amusement Taxes

July 5, 1966 REVENUE MEMORANDUM ORDER NO. 45-66 SUBJECT : Procedure in Granting of Exemption from Amusement Taxes TO : All Regional Directors, Chief Revenue Officers and Others Concerned In order to insure uniformity of action in the granting of exemptions from amusement taxes of certain boxing exhibitions as provided for in Republic Act 1812 and various programs as provided for in Republic Act 722, the following procedure is hereby promulgated for the guidance of all concerned: 1. All requests for exemptions under Republic Acts 722 and 1812 should be submitted in writing to the Assessment Department at least two (2) weeks before the performance or exhibition. If the request is submitted through the Regional Director, the latter should immediately forward the request to the Assessment Department. 2. The request for exemption should be accompanied by a copy of the contract between the performers or boxers from abroad and the local promoter and a list of the numbers that will be shown in the exhibition or program. 3. As soon as the complete papers have been submitted, the request should be referred for immediate investigation. The promoter should be informed that the investigators should be allowed to witness the show or performance to enable the latter to make an appropriate recommendation for exemption. The performers from abroad should be required to file the corresponding income tax returns on the basis of the gross income received as per contract and the corresponding income taxes due thereon should be immediately paid. No tax clearance certificate should be issued unless it is shown that the income taxes due from the performers have been paid. 4. As a condition to the exemption, the promoter should be required to submit all receipts from the performance and the corresponding disbursements made therefrom. 5. The exemption certificate should be issued only after there is a showing that the income taxes due from the performers have been paid and the statement of receipts and disbursements have been submitted. cdt Strict compliance herewith is hereby enjoined. MISAEL P. VERA Commissioner of Internal Revenue