Two thumbs up for Harry Potter 7.2!

Somebody needs some clean shaving...

It was will be amazing! Astounding! Exhilarating! Definitely one of those final sequels in a “many-logy” (many-logy??) that made will make it really big and epic on-screen!

And I really have that pre-showing biased review? Well, it’s Harry Potter – the boy who I grew up with longer than my neighborhood street buddies – and I really don’t care if I pay 470p for a seat in IMAX theater. I don’t even care if it’s not worth watching the film in 3D, so don’t talk me out of it.

And no one really could because…

Some information were painted red for security purposes. Me ganun!

You may be wondering what’s be the best seat in IMAX theater (or in any movie theater for that matter). Since you’ll be spending twice the price than that of the normal screen, it’s better to book the right seat.

You must have heard that any seat is good in an IMAX theater. That’s their PR. Bad news – no.

In my first IMAX experience, I chose the third row, middle part. After the movie, my neck ached like hell. That’s true. I don’t know, nag-iinarte lang siguro ako. But it did hurt.

So after careful analyses, controlled experimentation, and brain-burning discussions with the experts (searching the net, in other words); I concluded, based on the results that supported my hypothesis, that the best seats in an IMAX theater are these (boxed):

Based on some weird scientific calculations, the best seats are “in the center 2/3 of the way up, which utilizes the optimum view of the screen and the dome, and this is where sound technicians check the film from.” (WikiAnswers).

I don’t have any idea what ‘house seats” are (colored green on the seat map), but I don’t like sitting at the back of the movie house. We know what they say happen at the back. 😛

Tax Implications

What the F?

Just read along. This will help you appreciate living in a civilized community better.

1. Cinema admission tickets are NOT subject to value added tax (VAT). (Supreme Court Decision G.R. No. 183505 promulgated February 26, 2010)

The repeal of the Local Tax Code by the LGC (Local Government Code) of 1991 is not a legal basis for the imposition of VAT on the gross receipts of cinema/theater operators or proprietors derived from admission tickets. The removal of the prohibition under the Local Tax Code did not grant nor restore to the national government the power to impose amusement tax on cinema/theater operators or proprietors. Neither did it expand the coverage of VAT. X X X As it is, the power to impose amusement tax on cinema/theater operators or proprietors remains with the local government. X X X Considering that there is no provision of law imposing VAT on the gross receipts of cinema/theater operators or proprietors derived from admission tickets, RMC (Revenue Memorandum Circular) No. 28-2001 which imposes VAT on the gross receipts from admission to cinema houses must be struck down.”

2. Cinema admission tickets are subject to 10% amusement tax. Note that amusement tax shall be based on the gross receipt, (i.e., gross selling price less other taxes and fees imposed by the local government on such revenue). However, for these deductions to be allowed, they must be properly presented on the face of the ticket/official receipt. Otherwise, amusement tax shall be imposed without the benefit of deductions. In this case, the local government does not impose cultural taxes and other fees.

3. Other revenues (e.g., convenience charge) are subject to VAT, which must be presented on the face of the ticket/official receipt separate from the revenue.



Posted on July 3, 2011, in Entertainment, No comment and tagged , , , , . Bookmark the permalink. 4 Comments.

  1. theveryhungrybookworm

    I can’t wait to see this movie!!!! Fortunately, the IMAX ticked I bought are in your chosen square of seats. WHEW!

  2. That’s great news! I can’t wait to see the movie, too! 😀

  3. Well, I read all your posts for now…I’llcome back tomorow for more great posts!

  1. Pingback: Harry Potter 7.2 | Trends Pics

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