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December 9, 2009BIR RULING [NSNP-(S30H-128) 759-09]NSNP (S30H-103) 621-2009Remnant International School-Baguio, Inc.(formerly: International World Mission School, Inc.)193 Parisas St., Camp 7Baguio CityAttention: Ms. Ma. Liza C. SierraPresidentGentlemen :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,...