BIR Ruling No. 575-2017

BUREAU OF INTERNAL REVENUE REPUBLIC GF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City

Bureau of Internat Revenue Ruling

Par. 3, Sec. 4, Art. XIV Sec. 30 (H) of the NIRC of 1997, as amended; RMO No. 44-2016 of the 1987 Constitution: :575-2017 Tel. Nos. 926-s5-36 / 927-09-63 Person to Contact: Chief, Law Division

Date: Decen:ber ?. 2017

Binan, Laguna 4024 Golden Meadow Subdivision, San Antonio. ALPHA ANGELICUM ACADEMY, INCORPORATED

Attention: MERLENE M, ALON Ph.D. President

Gentiemen:

pursuant to Section 30 (H) of the National Internal Revenue Code of 1997. as amended. ALPHA ANGELICUM ACADEMY, INCORPORATED'for tax exemption This refers to your letter dated December 12. 2013, applying on behaif of

the Government Recognition No. E-014, s. 1996, to offer and operate Elementary coursc and Government Recognition No. 014, s. 1998. to offer and operate Secondary INCORPORATED with BIR Taxpayer's Identification No. (TIN) and Certificate of Registration No. non-stock and non-profit association/corporation 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. one of the purposes for which the corporation was incorporated is "o estabttsh and Depariment of Education, Culture and Sports "Y; and that it was permitied and granted course. operate un educational institutions according to the rules and objectives ot the It 1s represented that ALPHa ANGELICUM dated June 20, 1995. is a ACADEMY, : that

Constitution states that: In reply, please be informed that paragraph 3, Section 4, Article XIV of thc 1987

purposes shall be exempr from taxes and duties. " (Emphasis supplied) institutions used actually. directly. and exclusively for educutional "All revenues and assets of non-stock, non-profit educational

amended, provides, viz: Likewise. Section 30 (H) of the National Internal Revenue Code of 1997, as

:Sccond Article. Latest Amended Articles of Incorporation

ALPHA ANGELICUM ACADEMY,INCORPORATED #575-2017 12-7-2017

institution is hereby denied as it failed to prove that it is a non-profit educational shall be treated as a proprietary educational institution subject to ten percent (10% INCORPORATED to be exempted from income tax on its income as a Section 3O(H institution.Therefore,ALPHA ANGELICUM ACADEMY,INCORPORATED preferential rate pursuant to Section 27 (B of the National Internal Revenue Code of 1997, as amended. In view of the foregoing, the request of ALPHA ANGELICUM ACADEMY

Please be guided accordingly

Very truly yours.

aeamve

K-I-LMAT Commissioner of Internal Revenue CAESAR R.DULAY 011513 COPY FURNISHED:

REVENUE REGION NO. 9 - San Pablo City Attention: Revenue District Office No.57 -- City of Binan, Laguna