December 11, 2009
BIR RULING [NSNP-(S30H-131) 773-09]
S27 (D) (1); ENPS-001-99
Ville St. John Academy
Maharlika Avenue, Phase V
Marcelo Green Village, Parañaque City
Attention: Sr. Teodula T. Forones, CSSJB
Principal
Gentlemen :
This refers to your undated letter requesting for tax exemption pursuant to Section 4 (3), Article XIV of the 1987 Philippine Constitution. cCTAIE
It is represented that Ville St. John Academy with Taxpayer's Identification No. 000-832-363-000, is a non-stock, non-profit corporation duly organized under the laws of the Philippines; that it is registered with the Securities and Exchange Commission under SEC Registration No. 125720; that it is recognized by the government and permitted by the Department of Education, Culture and Sports (DECS) to operate as an educational institution; and that the purposes for which it was incorporated are the following:
1. To offer pre-elementary, elementary, secondary and collegiate courses for the religious, moral, academic instruction and education of the students;
2. To train the youth in the scholastic and ecclesiastical fields of knowledge in accordance with up-to-date and modern educational theories and methods;
3. To purchase, acquire, hold, sell, loans, exchange, mortgage or otherwise acquire...