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July 30, 2009BIR RULING [NSNP-(S30H-084) 471-09]Sec. 4, Art. XIV Constitution; 109 (H) Tax Code; ENPS-043-2008The Doctor's Clinic & Hospital School Foundation, Inc.Gen. Santos Drive, Koronadal City, South CotabatoAttention: Arturo P. Pingoy, M.D.PresidentGentlemen :This refers to your letter dated March 17, 2009 requesting for a certificate of tax exemption pursuant to Section 4 (3), Article XIV of the 1987 Philippine Constitution, and exemption from the payment of value-added tax (VAT). It is represented that The Doctor's Clinic & Hospital School Foundation, Inc. is a non-stock, non-profit educational institution duly registered with the Securities and Exchange Commission (SEC) under SEC Registration No. DN094000308 dated May 30, 1994 with Taxpayer Identification Number (TIN) 005-321-786; that it is duly recognized by the Commission on Higher Education in accordance with Government Recognition No. 011 series of 1995, Technical Education and Skills Development Authority (TESDA) Certificate of TVET Program Registration WTR No. 0412042025, NTR No. 0612042001, NTR No. 0612042002, and WTR No. 0612042033; and that it is authorized to operate Bachelor of Science in Nursing (B.S.N.), Six-Mo. Caregiver Course NC II,...