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January 28, 2010BIR RULING [DA-(VAT-004) 017-10]Sections 30 (E), 105 and 108; DA-249-05, VAT Ruling No. 056-02Church with an Exclamation Mark, Inc.Operating Under the Name & Style of Church!Unit H, PSCOR Bldg., Elizalde St.,BF Homes Phase 1, Parañaque CityAttention: Ms. Marisa A. RectoRepresentativeGentlemen :This refers to your letter dated May 22, 2009 requesting for a certification for VAT exemption to be issued to Church with an Exclamation Mark, Inc. Operating Under the Name & Style of Church! (CHURCH!) for the purpose of refunding your VAT payments included as part of your rental payments from your lessor, Philippine Shares Corporation. It is represented based on the documents submitted to this Office that CHURCH! (formerly Minister in A Glorious Part of A Glorious Church, Inc.) is a religious corporation registered with the Securities and Exchange Commission (SEC) under Company Registration No. CN2000606700; that it entered into a lease contract with Philippine Shares Corporation since 2001; and that you were advised by your auditor that your organization should not be paying VAT in your rental payments since you are...