May 19, 2020
BIR RULING NO. SH-234-20
Section 30 (H) of the NIRC of 1997, as amended; RMO No. 44-2016;
RMC No. 051-14; BIR Ruling No. 466-2014
Colegio De San Juan Samar, Inc.
Brgy. Libertad, Lavezares, Northern Samar
Attention: AAA
_______________
Madam :
This refers to your letter dated April 30, 2018 applying on behalf of COLEGIO DE SAN JUAN SAMAR, INC. for tax exemption certificate being enjoyed by non-stock, non-profit corporation or association under Section 30 (H) of the National Internal Revenue Code (NIRC) of 1997, as amended.
It is represented that COLEGIO DE SAN JUAN SAMAR, INC. with BIR Taxpayer's Identification No. (TIN) 000-000-000-000 is a non-stock, non-profit association duly organized and existing under the laws of the Republic of the Philippines; that it is registered with the Securities and Exchange Commission (SEC) under Company Registration No. A200208250; HTcADC
In reply, please be informed that Section 30 of the National Internal Revenue Code of 1997, as amended, enumerates the non-stock and/or non-profit corporations/associations/organizations that are exempt from income tax in respect to income received by them as such. Section 30 (H) of the National...
