November 16, 2009
BIR RULING [NSNP-(S30H-122) 717-09]
par. 3, Sec. 4 Art. XIV, 1987 Constitution
Achievers Special Education Center
P. Tablante St., El Cano Subdivision
Pulungbulu, Angeles City
Attention: Mr. Alex Z. Gallo
Trustee/Financial Officer
Gentlemen :
This refers to your letter dated September 28, 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. cTDIaC
Documentary evidence submitted disclosed that Achievers Special Education Center, Inc. with Tax Identification Number 219-574-899-000 is a non-stock, non-profit educational institution duly registered with the Securities and Exchange Commission (SEC) under SEC Reg. No. A200105141 dated April 6, 2001, and that it is duly recognized by the Department of Education in accordance with Government Recognition No. E-056 Series of 2002 and E-128 Series of 2004.
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...
