November 5, 2009
BIR RULING [NSNP-(S30H-118) 695-09]
Sec. 4, Art. XIV Constitution; 109 (H) Tax Code; ENPS-043-2008
World International School of English-Wise, Inc.
No. 14, Loakan Road
Baguio City
Attention: Rhea A. Laroya
Corporate Secretary
Gentlemen :
This refers to your letter dated July 27, 2009 requesting for a certificate of tax exemption pursuant to Section 4 (3), Article XIV of the 1987 Philippine Constitution, and exemption from the payment of value-added tax (VAT). aDECHI
It is represented that World International School of English-Wise, Inc. is a non-stock, non-profit educational institution duly registered with the Securities and Exchange Commission (SEC) with its amended Articles of Incorporation under SEC Registration No. CN200529688 dated June 25, 2009 with Taxpayer Identification Number (TIN) 006-219-448; that it is duly recognized by the Technical Education and Skills Development Authority (TESDA) with Certificate of TVET Program Registration Nos. NTR-08-14-03-1643, 1644 and 1645; and that it is authorized to operate English Language Development-Beginner, Intermediate and Advance with a duration of 256 hours, respectively.
In reply thereto, please be informed that paragraph 3, Section 4, Article XIV of the 1987 Constitution provides, viz.:
"All revenues...
