September 15, 2009
BIR RULING [NSNP-(S30H-096) 580-09]
Sections 30, 109 (H); 149-95; DA-283-04; S30027-2003 & S30-040-02
The Nazarene Catholic School
(Quiapo Parochial School)
1053 R. Hidalgo Street
Quiapo, Manila
Attention: Mr. Rolando E. Robledo
Admin & Finance Officer
Gentlemen :
This refers to your letter dated September 18, 2008 requesting a ruling exempting The Nazarene Catholic School from payment of taxes pursuant to Section 4 (3), Article XIV of the 1987 Constitution.
Documents submitted show that The Nazarene Catholic School ("TNCS"), formerly, Quiapo Catholic School, with Taxpayer Identification No. 000-492-627-000, is a non-stock, non-profit educational institution existing under the laws of the Republic of the Philippines. The said school is duly registered with the Securities and Exchange Commission (SEC) under SEC Registration No. 9812. It derives income mainly from tuition fees. The school is managed by a Board of Trustees, whose members are elected and with a fixed term. TNCS is duly accredited with the Department of Education (DepEd) and offers Elementary and Academic Secondary Courses.
On July 26, 1994, a Certificate of Exemption numbered as ENPS-017-94 was issued to TNCS by the BIR, whereby as...
