Bureau of Internal Revenue

BIR Rulings

BIR Ruling [NSNP-(S30H-060) 342-09]

May 21, 2009

BIR RULING [NSNP-(S30H-060) 342-09]

Art. XIV Constitution; 109 (H); ENPS-042-2008

Global Site for IT Studies
3/F DMG Bldg., Peñafrancia Ave.
Naga City

Attention: Ms. Sheilamay C. Alberto
President

Gentlemen :

This refers to your letter dated May 5, 2009 requesting in effect, for a certificate of tax exemption pursuant to Section 4 (3), Article XIV of the 1987 Philippine Constitution.

It is represented that Global Site for IT Studies Inc. (Global Site for brevity), is a non-stock, non-profit educational institution duly registered with the Securities and Exchange Commission (SEC) under SEC Company Reg. No. CN200826107 dated January 8, 2008 and with Tax Identification No. (TIN) 006-991-855-000. It was granted Authority to offer programs by the Technical Education and Skills Development Authority (TESDA)-Region V, Legazpi City in Computer Hardware Servicing NC II per WTR No. 0805032067, PC Operations NC II per WTR No. 0805032066, Programming NC IV per WTR No. 0805034244, Housekeeping NC II per WTR No. 0805032108 and Bartending NC II per WTR No. 0905032009. The purposes and objectives for which it was organized include among others:

1. To organize, conduct and...

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