Educational Institutions

August 3, 1990

SEC-SMD * MEMORANDUM

TO :All Processors
FROM :Olga A. Pacaña
SUBJECT :Educational Institutions

As approved by the Commission in its meeting held on August 2, 1990, the requisite prior stamped "received" by the Bureau of Internal Revenue on the submission of audited financial statements for NON-STOCK, NON-PROFIT EDUCATIONAL INSTITUTIONS is now dispensed with, corollary to the provisions of the 1987 Constitution of the Philippines particularly Art. XIV Sec. 4 (3). LibLex

(SGD.) OLGA A. PACAÑA
Officer-In-Charge
Supervision and Monitoring Department

* Supervisory and Monitoring Department; now Company Registration and Monitoring Department

AIC Grande Tower Garnet Road
Ortigas Center, Pasig City
Metro Manila Philippines

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