Re: Ownership, Control, and Administration of an Online English School and Diving School

June 8, 2017SEC-OGC OPINION NO. 05-17RE: OWNERSHIP, CONTROL, AND ADMINISTRATION OF AN ONLINE ENGLISH SCHOOL AND DIVING SCHOOLPunongbayan and AraulloUnit 603, 6th Floor Ayala Life-FGU CenterMindanao Avenue corner Biliran RoadCebu Business Park6000 Cebu CityAttention: Mr. Wendell D. Ganhinhin Director, Tax Advisory and ComplianceDear Mr. Ganhinhin :This refers to your letter dated 28 January 2015, requesting for a legal opinion on the ownership, control and administration of an online English tutorial school and diving school, on behalf of your client, Nikka Home, Ltd. (Nikka Japan).You mentioned in your letter that your client Nikka Japan is duly organized and existing under the laws of Japan and is now processing the establishment of a Philippine subsidiary (Nikka Ph) which would operate an online English tutorial service and diving school. You disclosed that the online English school would cater primarily to foreign nationals based outside the Philippines, particularly from Japan, through the use of any or all medium/media, including but not limited to, the telephone, internet and all kinds of web-based interaction. The English school might also cater to...