July 28, 2009
BIR RULING [NSNP-(S30H-082) 463-09]
par. 3, Sec. 4 Art. XIV, 1987 Constitution
AMA Computer University, Inc.
AMA Building II, # 59 Panay Avenue
Quezon City
Attention: Mr. Arnel F. Hibo
VP-Operations
Gentlemen :
This refers to your letter dated July 08, 2009 requesting, in effect, for a clarification of BIR Ruling NSNP (S30H-72) 401-2008 dated June 30, 2009 ("subject ruling") relative to the tax exemption of AMA Computer University, Inc. (AMACU).
Documents submitted disclose that the subject ruling was issued upon your request to revalidate the tax exemption previously granted to AMACU (formerly AMA Computer College of Quezon City, Inc.) by the Legal Division of Revenue Region No. 7 under BIR Ruling No. ENPS-013-2001 dated March 12, 2002; that subject ruling confirmed the tax exemption of AMACU as a non-stock, non-profit educational institution under par. 3, Sec. 4, Art. XIV of the 1987 Constitution; and that one of the exemptions granted to AMACU is in connection with value-added tax (VAT) and customs duties arising from its importation of books, films, slides and other educational materials and equipment such as computers...
