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What is PBA Amusement Tax Obligations Explained about?

The Philippine Basketball Association was required to pay a 15% amusement tax on gross receipts to the Bureau of Internal Revenue, as a national tax. This was pursuant to Presidential Decree 1959, which amended Presidential Decree 1456. The tax was not a local tax, as section 13 of the Local Tax Code only allowed provinces to impose admission taxes on theaters, cinematographs, concert halls, circuses and other places of amusement - which did not include professional basketball games. Under the legal princip

Author

CE Sher

Language

EN