August 4, 2009
BIR RULING [NSNP-(S30H-088) 496-09]
Section 27 (D) (1); NSNP(S30H-061) 335-2009
Machjo Vocational Training Center & Computer Services, Inc.
Antero Soriano St., Daang Amaya 1
Tanza, Cavite
Attention: Tomasita Mariquit D. Figueroa
President
Gentlemen :
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:
Course | Certificate of Recognition/Permit |
| by TESDA | |
| Shielded Metal Arc Welding | WTR 0904AO22150 |
| (SMAW) NC II | |
| Gas Metal Arc Welding (GMAW) | WTR 0904AO22151 |
| NC II |
In reply, please be informed that paragraph 3,...
