December 15, 2009
BIR RULING [NSNP-(S30H-134) 787-09]
Section 4, Article XIV of the 1987 Constitution; DA-246-07
Antipolo Faith Christian School, Incorporated
Malachi Street, Inday Subdivision, San Jose
Antipolo City
Attention: Ms. Anselma C. Repuela
External Auditor
Gentlemen :
This refers to your letter dated September 30, 2009 requesting exemption from the payment of taxes as an educational institution pursuant to Section 30 of the Tax Code of 1997, as amended. cSTHAC
It is represented that Antipolo Faith Christian School, Incorporated with TIN 004-871-295-000 is a non-stock, non-profit educational institution registered with the Securities and Exchange Commission under SEC Registration No. AN095-03734 dated October 6, 1995; and that you submitted Government Permit (R-IV-A) No. K-003 s. 1999 granting authority to operate N-K-P and Grades I-VI of the Pre-elementary Course, E-002 s. 1999 granting authority to operate Grades I-VI of the Elementary Courses, E-008 s. 1999 granting authority to operate Complete Secondary Course issued by the Department of Education, Region IV-Southern Tagalog Office.
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...
