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December 4, 2009BIR RULING [NSNP-(S30H-127) 748-09]Sec. 4, Art. XIV Constitution; 109 (H) Tax CodePhilsaga High School Foundation, Inc.(Formerly: Palm Country Learning Center, Inc.)Bayugan 3, Rosario, Agusan del SurAttention: Col. Samuel G. Afdal (Ret)President/TrusteeGentlemen :This refers to your letter dated November 12, 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). It is represented that Philsaga High School Foundation, Inc. is a non-stock, non-profit educational institution duly registered with the Securities and Exchange Commission (SEC) under SEC Registration No. DS04067 dated September 29, 2008 with Tax Identification Number (TIN) 264-126-674; that it is duly recognized by the Department of Education in accordance with Government Recognition No. 002 series of 1995; and that it is authorized to operate Complete New Secondary Education Curriculum (I-IV: DAY) effective school year 1994-1995; and that the purposes for which the corporation was formed are the following, viz.:1. To operate an educational institution;2. To teach the prescribed curriculum of the Department of...