May 21, 2009
BIR RULING [NSNP-(S30H-059) 340-09]
Sec. 4 (3) Art. XIV, 1987 Constitution; ENPS-057-2007
Proverbsville School, Inc.
No. 32 5-7 Flora Avenue
Villa Teresa Subdivision Ext.
Angeles City
Attention: Ms. Edwina M. Arceo
School Director
Gentlemen :
This refers to your letter dated March 3, 2009 requesting for tax exemption pursuant to paragraph 3, Section 4 Article XIV of the 1987 Constitution.
Documentary evidence submitted disclosed that the PROVERBSVILLE SCHOOL, INC. is a non-stock, non-profit educational institution duly registered with the Securities and Exchange Commission (SEC) under SEC Registration No. A199718136 dated January 17, 2001 with TIN 005-311-051-000 under Government Recognition No. S.No. 085 series 2007.
In reply, please be informed that paragraph 3, Section 4, Article XIV of the 1987 Constitution provides, viz.:
"(3) All revenues and assets of non-stock, non-profit educational institutions used actually, directly and exclusively for educational purposes shall be exempt from taxes and duties. . . ."
The exemption under Section 4 (3), Article XIV of the 1987 Constitution is self-executing. It refers to internal revenue taxes and customs duties, in appropriate cases, imposed by the national government on all revenues and...
