September 22, 2009
BIR RULING [NSNP-(S30H-102) 608-09]
Sections 30 & 109 (H); BIR Ruling No. 065-99, DA-417-98 & DA-244-04
John Paul Integrated Montessori School of Jalajala, Inc.
#56 G. De Borja St.
Brgy. 3rd District Dalig Jalajala
Rizal 1990
Attention: Engr. Isias I. Mendoza
President
Gentlemen :
This refers to your letters dated September 15, 2008 and May 15, 2009, indorsed to this Office from BIR Revenue District Office No. 46, Cainta/Taytay, Rizal, requesting for tax exemption.
Documents show that you are a non-stock, non-profit educational institution, with Taxpayer Identification No. 235-527-777-000, registered with the Securities and Exchange Commission (SEC) under SEC Registration No. CN200405742 dated April 12, 2004. The primary purpose for which it was incorporated is "(t)o establish and operate an educational institution or learning center which shall provide courses of study in pre-elementary, elementary and secondary courses subject to the laws of the Philippines."
You were granted authority by the Department of Education, Region IV A-Calabarzon (Pasig City) to operate Nursery-Kinder-Prep of the Pre-Elementary Course under Government Recognition (GR) No. K-036, Series 2006 issued on March 7, 2007, Grades I-VI of the Elementary...
