December 9, 2009
BIR RULING [NSNP-(S30H-128) 759-09]
NSNP (S30H-103) 621-2009
Remnant International School-Baguio, Inc.
(formerly: International World Mission School, Inc.)
193 Parisas St., Camp 7
Baguio City
Attention: Ms. Ma. Liza C. Sierra
President
Gentlemen :
This refers to your letter dated January 30, 2009, wherein you requested for a ruling exempting Remnant International School-Baguio, Inc. from payment of income tax and other internal revenue taxes.
It is represented that Remnant International School-Baguio, Inc. with TIN: 006-068-655-000, is a non-stock, non-profit educational institution duly organized under the laws of the Philippines; that it is registered with the Securities and Exchange Commission under SEC Registration No. CN200311051 dated August 11, 2009; that it is recognized by the government and permitted by the Department of Education to operate the Preschool Level per Government Recognition EED R-010, S. 2006; Elementary Level per Government Recognition EED R-017, S. 2008; Secondary Course (Basic Education Curriculum) per Government Recognition No. (SED) 0013, S. 2007; and Bachelor of Secondary Education (1st and 2nd curriculum year) per CHED Temporary Permit No. 14, S. 2009.
In reply, please be informed that paragraph 3, Section 4,...
