BIR Ruling No. 722-2019

I...L .I HME 1E-...Fi.. ALRELTUE

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BIR R CCR. U5: . : 75.13 IRF 109-

FHOEMKEDUCATANLLTA- 1. e Cueror: -venue, Piesanar. aeza

Pn...a. Leialear +.p+ ite Sec:etar:

.21.1

Wrd 3e Jh c. in t: f.hp.:.nat..a .rarily ofeanizeY. Se..0 : 3.is..e i.. butor t......h....a..... a...a Ier c euue.o.relerene bcc.. f.n H.+ -. S EC Fe.Ist...... I... . ersto....... HatoFa1Hal :iise ...St. 1 e I1tgu 2.i87:.- at iti oneagre as te 2: 0 8.is U..Phex Edu.ti.a . Seirit.es al. 2.chang. Corn soion

Is ".I as an .....I I... tu ic.e. .t. ie a8..uf1 .i.tt.. tc b. t HrD ers Hr. pet rs. ex..-ts Dr vid: such Y p.tig.e .1+.1... turernceo: Hi: :uip's Lup.Hs J ..-: I m.. t..... I L Eev L I ( 2 t E H...t..aI r..k aun2 r. i.e .al tg in er... i.. titn 1125 .cis. tssisluceHs.essu. or .r: st es r.eretais e-anrunt - ad:se H aer: C h,wue. pre.nit: o reerials st:te itir : s ueaine.pretasirg I hcles.. ... eprdu Hrecucr a w.t.ada.. teulles

I..t. cine.t.al B.... t...eert. L :0.n H Jocri.E.31va.tri 3...h.fc ni :: 3 : t Ebokser R. Wnesale.. D 0acur -s. chs: He t tea.ster.d iu-uiore, Eos

E I ..l... i. S.rvice. ..e. Pu... al..+ . :e.tion..w....vt t. Sts.l n.he.ne-'.sf.. se .. t....e..ad tax t-.. .-7. e artndec. J-Icu-u .I parceni-ea Ti...+...ina. .2..I

F. +.1.....t of 197.t. t..e.. ..+...,Flea.eb. ..ft.. I Y L :: : s. -ion .09 (. r)..ne Naonal..er.al

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VA exer.tien Sect'c: Ic ii- Fhce i Elucat onalSa" ice:..e.

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I.a isac.i. II' Stbe.. ...anoee..pt :A.:.f5 .nt.uiuaded ca. .eon.2.reo...f. fcicwing

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an newsraper epalar interais vith ivctJca for surserptien ai sale and O Fich itetaevoe. d eriise.ert.: Sal...per...c. J..i..g c' p.bieatoi o. ssok: and nes.a -es te c: tulistin. wrien appears ar C.. ..ai: te pubiicatien of paid

Fela 3s :FR} Nc: S-_ u : Se. Tie atove pre isi. i., ts: : h1.. c..ec b -ect.ot +.1o--I (3(r) of f.evete ... ir 1. 2005, cs anene... to wit

S.ction -.:t-I v-I Exer:. .-:u.is.iLt.c..s.

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o:.owih. :a..ute.. : i e: .-.pr tror. v.r. 3 3u..et to ..: p. +.. i> cf Sec ich 4.19.2 nereof the

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re vspape: rr.igazine. rs ie Hervals w d ei prit uic. --otriplioi nd saie and hich is not Sa.e,ru ...itc... * : sr puoicaton or Lcois and any . c alletin -hien aspears at regular

teroted Prireipal e ie pui. aen of pa.d adverisemens:"

thi .f s:I.ae a e.c St u- Hat oral Inerna Fevefte t. -e c.. )? as amendea t w Ir Rev nteN. naue ru... Heaie: J.. He T amyior gnted er Seeion l(s . R) c.-)N."3)12careu o senber 22.2012

A ne x paper, ftgeziie. .e ie .I otnetir n.st be: (li printeu er pubiskei at

teunr inerya.. (2 aailatcic..oscripisend sale at P ed prises: anc3re nct principally le e to k pir.cat.o.. (f paid adveriserf.nts.

Ht v.sion ref:: tt pi.ed ae... T. mard copies. The do Hot inelude those in di iel br alector.' fermna... es..: r.zed versions, ineludng but not lin.iea : t-t otk,ejo.ahelecir . .....olie:ibrar 3ources,cDs end soit.ae. -.he.er ns "oeo"...vee.. ." -. .-.ric". 'r.vie." ar. I "bulietin" as used in te

: -:. .. v AT. i.., l, sie;-. i..p.....: 3) prining: and 4) Fblieation, f' bocks. Best on the io..ge..g. ..e . : e-..(+ ativites that ire exenpr frcin the

nev.spape s, nagaziret, i. e vs a.I tt... eras. Mbrec sr there are cerain requirements tha. Fare .s be met ude he abe'r pr) . i.rs te wit: the newspaper, magazine. teview or tnletir mi : be:

E. are iot prinaiputl eeet: I to. e ul.iaibr erpad eieraserents; are I.erri.edor eto.I ea at e.tl....ls. av aiab.e f.f su..srf.i.. .ni... -tixepee

Brined in Laa aies

EC

Phenix Ecuect.onal Se..s: I.. V eemp -on, Sectc.: ioe 1:R 3

sal..inpetien, prining ud pl.t. tin. . e sp&per,magzites.reviews andt.lleis *i.He ex enp frorn ine I-esinei. o .- Hhe ec.curerce cf the are esat. .e..eriente ma. ce presen in order erat the

the Exelu ire districuor inportr .no.ereHier of the Wod Book Inc. in.the Ph.ispines is exempt trom the p.u.rent .f' v-I and ren the 39e pereentage tax unser Seutor. I 6. i.. relation ac sectio .09 +,.R; the National Ieraal Revenue 'ode of In viev therecf. t.e in.po.u ion. . si - ly Phseris Edaaiional Service. ne as

1a 7. a: a.nen..ec..

at.' iies stel as te ainng u: br..T.re. e.atotyp ne, lithoguphig of . Dus .....en e books, trude beors,journals ar orer He wevar, f: froenix Edle toa: .ert ce lt is engage. n other noi-exempt pook.irding.erzravh.g, sterecrypirg.

Hite.ary w ris, said trarse..tions a.. suo.... rege:er it bus ness as vT asirer : env.and nuet istue a seperae VA I invoiceeceipt A T, ar.i the taoaye shall be reg-.-el to

the.ecr t. record ths same. Ais s. sale .. bo..ks nev'spupers, m:aazines, reviev s and bunetir ir d gial or elecuonis fo.r H or .wou.erized ersiens, inotuding but not fimited to e-bocke. e-j.urnals sicetonie c siee, we ibrary eerv iees. CDs and sortware snali pe St eeiio

re5 er. V- . t ird... H. ta. w eoe oy ne seller ard not te purei..ser of 2a a.. 3cir.3 an inaec. a. it - i t. auin-d cr passea cn wo ne bayerpuxhaser tta: ereree cr lessee o. tie gtcas. pr: Derti-- er s.rvices. Dnce shittei o the ouyer/ensto.ner ds : aia in io the west B good I ser ces soli. it is no longer a cax Dut an adioral

di. cu, listnd therefe.e it car.. irs sts is a: exenption prviege under Seetion l09 the sinting of he V-T ie Shoeni. Edusiir.a Service, in. ao s ot make it the person ees. .h. c: the buyere.sicret nts .t pe i: saer to obtan the gocis cr servica.. Thus.

(R, cr the Nat.onal Iit saal Reven. e Co of 1397. as amendec. to avoia the pass.ng on Or ..ifiin.. cf the V--. ieree. H putre f good., properties, or services rem its Ce.BingN1-1 Ja.31018 Sup pers ertlnevertreiess be suc- ttte.y WVAT r arsuam to Section 107 of the same

Tris ring is Jetng issual on ... ba s of the feregoing facw as representes. Y I .ver. ff ap on in wtiaaicn. . . ..l s- + ueriatred trat uhe fa-ts ae different then rhis Hul.ny shai ee consicered as full -.. I v...

Very tra yours tL+t

Conmission er ot internal Revete CAESAR YDULAY 03069

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