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October 12, 2009BIR RULING [NSNP-(S30H-105) 634-09]Section 27 (D) (1); NSNP(S30H-061) 355-2009Spencer's Foundation School, Inc. (SFCI)Matling, MalabangLanao del SurAttention: Engr. Alex C. MancillaVice President-Board of TrusteesGentlemen :This refers to your letter dated November 14, 2007, requesting exemption from the payment of taxes pursuant to Section 4 (3), Article XIV of the 1987 Philippine Constitution. Documents submitted disclosed that SPENCER'S FOUNDATION SCHOOL, INC. (SFCI, for short), with TIN: 006-417-332, is a non-stock, non-profit educational institution duly registered with the Securities and Exchange Commission (SEC) on March 2, 1977 bearing SEC Registration No. 72352; that the purposes for which the corporation was formed is to operate an institution of learning offering primary, elementary and secondary course; that it is granted by the Ministry of Education (MEC) permits, for the following; to wit: Courses                                              Certificate of Recognition/Permit by TESDA1    Primary I-IV                                   Gov't. Recognition (R-XII) No. 00028 S. 19852    Elementary V-VI                            Gov't. Recognition No. 87-R-1-S. 19853    Complete Secondary Course        Gov't. Recognition No. A.R. 83 S. 1981In reply, please be informed that paragraph 3, Section 4, Article XIV of the 1987...