International School Manila, Inc.

February 7, 2020ITAD BIR RULING NO. 018-20Executive Order No. 31;Executive Order No. 98International School Manila, Inc.University Parkway, Fort Bonifacio1634, Taguig CityAttention: AAA________________Gentlemen :This refers to your letter dated 13 June 2019 requesting for a Certificate of Exemption from the Tax Identification Number (TIN) Requirement in favor of BBB (BBB) and CCC (CCC), foreign trustees of the International School Manila. Inc. (ISM) for the reason that their protocols do not require them to secure TIN in the Philippines. HTcADCIt is represented that BBB works for the Asian Development Bank (ADB) as its _______________ for Information Systems Technology Office while CCC is a ________________ at the United States (US) Embassy; that they are both accredited diplomats as confirmed by the Department of Foreign Affairs (DFA) and members of the Board of Trustees of the ISM; that Memorandum Circular No. 1, series of 2013, of the Securities and Exchange Commission (SEC) mandates the incorporation of the TIN of foreign investors in all forms, papers and documents filed with the said Office by corporations and partnerships after their incorporation;...