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August 4, 2009BIR RULING [NSNP-(S30H-088) 496-09]Section 27 (D) (1); NSNP(S30H-061) 335-2009Machjo Vocational Training Center & Computer Services, Inc.Antero Soriano St., Daang Amaya 1Tanza, CaviteAttention: Tomasita Mariquit D. FigueroaPresidentGentlemen :This refers to your letter dated June 29, 2009, requesting for tax exemption pursuant to Section 4 (3), Article XIV of the 1987 Philippine Constitution. Documents submitted disclosed that MACHJO VOCATIONAL TRAINING CENTER & COMPUTER SERVICES, INC. (MACHJO VOCATIONAL, for short), with TIN: 007-192-208-000, is a non-stock, non-profit educational institution duly registered with the Securities and Exchange Commission (SEC) on December 8, 2008 under Company Registration No. CN 200818794; that the purpose for which the corporation was formed is to establish and operate a technical vocational training center which shall provide skills training and computer services and related training program subject to the laws of the Philippines; and that it has been granted Certificate of Recognition by TESDA, to wit:CourseCertificate of Recognition/Permitby TESDA Shielded Metal Arc WeldingWTR 0904AO22150(SMAW) NC II Gas Metal Arc Welding (GMAW)WTR 0904AO22151NC II In reply, please be informed that paragraph 3, Section 4,...