Bureau of Internal Revenue

BIR Rulings

BIR Ruling [NSNP-(S30H-074) 403-09]

June 30, 2009

BIR RULING [NSNP-(S30H-074) 403-09]

Sec. 27 (D) (1); ENPS-006-2003

Elite Business School of Science and Technology
2/F Our Home Bldg. 114, Malakas
Cor. Matulungin Sts., Diliman
Quezon City

Attention: Emelinda C. Palattao
President

Gentlemen :

This refers to your letter dated March 31, 2009, requesting Certificate of Tax Exemption pursuant to Section 4 (3), Article XIV of the 1987 Philippine Constitution.

Documents submitted disclosed that Elite Business School and Technology, Inc. (Elite Business School, for short), with TIN 224-547-112-000, is a non-stock, non-profit educational institution duly registered with the Securities and Exchange Commission (SEC) on June 3, 2003, bearing Company Reg. No. CN2003312558; that it was duly recognized by the Technical Skills and Development Authority (TESDA) for the various courses, to wit:

TESDA Course
Certificate of TVET Reg. No.
PC Operations NC IITVET No. WTR 0813062135
Computer Hardware Servicing NC IITVET No. WTR 0813062303
Caregiving NC IITVET No. WTR 0813062695
Computer ProgrammerTVET No. WTR 0513060012
30 Hour Business Software ApplicationTVET No. NTR 413060005
30 Hour Business Internet Application Access
60 Hours Micro Computer Hardware Servicing
& Repair
60 Hours Cellphone Repair Technician
Computer TechnicianTVET No. WTR...

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