October 14, 2009
BIR RULING [NSNP-(S30H-109) 645-09]
par. 3, Sec. 4 Art. XIV, 1987 Constitution
St. Joseph's Academy of Bongabong, Inc.
BB-II, Bongabong, Oriental Mindoro
Attention: Ms. Marra Glo S. Punzalan
Gentlemen :
This refers to your letter dated September 25, 2009 requesting for tax exemption as a non-stock, non-profit educational institution pursuant to Section 4 (3), Article XIV of the 1997 Philippine Constitution. SHcDAI
Documentary evidence submitted disclosed that St. Joseph's Academy of Bongabong, Inc. with Tax Identification Number 001-003-800 is a non-stock, non-profit educational institution duly registered with the Securities and Exchange Commission (SEC) under SEC Reg. No. 8723 dated March 13, 1980 and that it is duly recognized by the Department of Education in accordance with Government Recognition No. 382 Series of 1955 and E-005 Series of 2002.
In reply, please be informed that paragraph 3, Section 4, Article XIV of the 1987 Constitution provides, viz.:
"(3) All revenues and assets of non-stock, non-profit educational institutions used actually, directly and exclusively for educational purposes shall be exempt from taxes and duties. . . ."
The exemption under Section 4 (3), Article XIV of...
