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June 30, 2009BIR RULING [NSNP-(S30H-074) 403-09]Sec. 27 (D) (1); ENPS-006-2003Elite Business School of Science and Technology2/F Our Home Bldg. 114, MalakasCor. Matulungin Sts., DilimanQuezon CityAttention: Emelinda C. PalattaoPresidentGentlemen :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 CourseCertificate of TVET Reg. No.  PC Operations NC IITVET No. WTR 0813062135Computer Hardware Servicing NC IITVET No. WTR 0813062303Caregiving NC IITVET No. WTR 0813062695Computer ProgrammerTVET No. WTR 051306001230 Hour Business Software ApplicationTVET No. NTR 41306000530 Hour Business Internet Application Access 60 Hours Micro Computer Hardware Servicing & Repair 60 Hours Cellphone Repair Technician Computer TechnicianTVET No. WTR 0513060011In reply, please...