BIR Ruling No. 80-2018

REPUBLIC Oi] THE PI{ILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL RE\TE}{UE Quezon City Certificete of Tax Exernption No. CERTIFICATE OF TAX EXEMPTION issued to. PAGAI}IA]\-ZDS CHAMtsER OF CONTMERCE AryP INDUS:TRY.T'OTTNF}AT'ION, TN C. Sagun Extension. Ralangasan l)istrict, Pagadian Cit5' TiN SEC Company Reg. Nci. 'lhis certifies that the above-named entity is a non-stock, non-profit corporation and iras pi'Lr\/en b),actual cperaiic'n that its priinarl'pr.upose is one of those enumerated under Section 3{l (F.) of the Naticnal lnternal R.evenue Code of fl97. as amended. it is exempt from INCOIIE TAX onir on the iolluwing revenucs oi receipts: 1. ldenlbenship fees and annual dues; 2.. Serminar ancl registr.ation fees; :rnd 3. f,.lunations. *--------*--mothin g fo{lows---- l:i.at,b?ji.l9itgiel st.oantdhcrepsrpoovnissii.boiirixr.ieosf applicable BIR rules and regr,rlations and the tax exemptions. stated in the Terms and Conditions hereto atrached anci rnade an integral part irereof . It is iiable. howevei. to all other raxes not enutnerated above. This cerlLification shail be valid for three (3) -yeai"s from the date of issuance uniess .TligI revoked by this Office for vioiation of any provisions of applicable rules and regulations of BIR. or the terrns and coirditions herein set forih. 1. hts Certificate ma1' be renewed r-rpon filing of a subsequenl appiication for revalidation provided under Revenue Memorandum Order (RMO; no. 2O-ZOi3. Failur"e to reneu' tlfs Certificate*shali be deerned a ievocation thereof upon the expiration of the three (3)-year period. Tliis Certificale of Tax Exemption is being issued on ihe basis of the iacts and documents as represented and submitted. However, Ii rpon investigation, tlie BIR ascertains that the facts are differenr. then this Certificate shail be cbnsidered n-rill and void. issued this day of JAru e S 2$18 CAESAT{ R. DULAY Comrnissioner of Inlernal Revenue K-l fi i"r{tlf,ulI L{,fu-6- Ct:l,s.& C. HthtG b

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No. Pagadian-ZDS Charhber of Commerce and Industry Founclation,lnc CTE sEc-a018 Paqe 3'ofi Date lssued: 1* 9*eOt8 Notwithstanding that it is a non-stock. non-profit corporation, its puichase of goods or properties or services and importation of goods shali neve::theiess be subject to the I2o/o value-added tax pursuanl io Sections 106 and 1 07 of the National Inrernal Revenue Code of i 997. as amended. 3i lvVI'lIdHOX.liiiljc TAX PAGADIAN:ZPS CHAh'1BE-R oF CIiMMERCE AND INDUST'RY F'OLjNDATION. INC. shali be constituted as withholding agent for the government if it acts au u".-ptov.t ancj its etnprlo5ress receive compensation iucome subject to the wifirhokiing tax under Sectlon 79 (A), ChapierXIII. T'itle iI of t'hellational Internal Reveuue Code of 1997,as amended, as implemented by Reven,-ie Regulations No. 2-98. as amended, or if it makes inconie pa)''fferlts to iniividuals or corporations sLrbject to the withholding tax pursuant to Section 57 of the i\Jationai iliernal i{..evenrie Ct'rde of 1997, asamencled, as implernented by Reve,-r'.1: itegulati,.rns Nc l-93, as arnendeci. I ) P4GA[)IA -r4DgWcE-{ND l},i'D[rsr&y F'our{DATIoN. **#e; "f ir 1.,$H'::1I to fi],e,gun pr before,-$q,1{th qia;,;uq$JhE fgr.rrt+ pp}}th&llft6g1-Trt . .rd 3) Further" it is aiso required under Section 6(C) in r.edtion to Section 237 of the Natio'al Irrternal Revenue Code of 1997. as amended. to issue dul1, registered receipts or sales or commercial invclices for eacir sale or transfer of merchandise or for services rendered wirich are not directll'reiated to the activities for which the corporation is registered. (Revenue Memorandum Circular No. [RMC] No. 76-2003). 4) Finally. it is sub.ject to the payment of registration fee of php500 00 as prescribed in Section .f 136(B) of the National Internal Revenue Code 1997. as amended., a{}\