BIR Ruling No. 56-2018

REPUBLIC OF THE PHILiPPINES DEPARTMENT OF FINANCE BUREAU oF TNTERNAT'hnvnNrus Quezon Cify Certificate of Tax Exemption No. o55-2A18 CBRTIFICATE OF TAX EXEMPTION issued to : PEDERASYON NG MAY KAPANSANAN NG LA UI{ION, INC. . PSWDO, Quezon Avenue, San Fernando City, La Union TIN: SEC Company Reg. No. This certifies that the above-named corporation is a non-stock, non-profit corporation and has proyJrn by actual operation that its primary pu{pose falls under Section 30 (E) of the National Intd.rnal Revenue Code of 1997, as amended. It is exempt from INCOME TAX only on the folloriJing revenues or receipts: 1. Donations; 2. Membership dues. nothing follows--- subject to the provisions of applicable BIR rules and regulations and the tax exemptions, liabilities and responsibilities stated in the Terms and Conditions hereto attached and made an integral part hereof. It is liable, however, to all other taxes not enumerated above. This certitication shall be valid for three (3) years from the date of issuance unless earlier revoked by this Office for violation of any provisions of applicable rules and regulations of BIR, or the terms and conditions herein set forth. This Certificate may be renewed upon filing of a subsequent application for revalidation to renew this p-Croevrtiidfiecdateunder Revenue Memorandurn Order (RMO) No. 20-2013. Failure shall be deemed a revocation thereof upon the expiration of the three (3)-year period. This Certificate of Tax Exemption is being issued on the basis of the facts and documents as represented and submitted. However, if upon investigation, the BIR ascertains that the facts are different, then this Certificate shall be considered null and void. Issued this day0f JANeq2018 CABSAR R. DULAY Commissioner of lnternal Revenue K-IVDPMI4 Pederasyon ng May Kapansanail ng La Union, Inc, U^^ e I lu) CEUA C. KlN6 Deputy Commissioner

PEDERASYON NG MAY KAPANSANAN CTENo. 056-201B NG LA UNION,INC" Page 2 of3 Date issued t-24-2O18 TERMS AND COI{DITIONS OF THE CERTIFICATE OF'TAX EXEMPTION TAX EXEMPTION il ;;;;i;oe:sion. ;;;;;;J&ihs; 1) hsocINeeentrlrCyetfoi.ifOenircxt,MhaetmthEueepntdToa^efqsArs-TXooRamc.exiaPvEttehEionxeDnue/pemEca-pRMoytrm-AipoeoSemnrn.YaotrtMOiaoonofNndr/ienuNmcoooGv"rmoeg,rMae",rdntAoeizY.NbaeKti"eoA.n"P-ti*Atl"eNrdi.SotAo"tNitanhnAu.dNetrre"NtcoeGipLtsAenUuNm,J IreOereqaNnuteui,rmdIeNemoCrnae:tntehtdises 1) INCOME TAX ;t.;f l;t"di osiotPmah.f.ExopaTDuoolastnEdlexRadbaElAelcuxSitrntieesvYdmtieuitOnyprrcnN'tqtoiehoomdenNne.NfdGlo_rIuerRMccMtCoeateriAxpedoatYbs'ntfvi/ooreiKetrnrsv,A:peiPinrntocuAfoieisNmtsSsreeunAgdboNaejertrAd.icv;lNetpe'tds;"ssryf-qli"Gy;fr^J;qxLth*eA..mi"U6rpi'NprtpeI"Oi;"tds;aNt[pia,;;rnI'gotNdhpCes;tir.a.ti;teie"ssdf,,s-iurn,ebi,taijhetel'ecuoit"erCtrrop,ererriin"ntriscfctiooocanmam"at"eeel,, *, t btit-fr;-; aQ!bierkl0nl^:e'r/yof)ijtysrfai.nlf,traioeilmnswtedidrteheerphsivtooesilndditcinfsorgumo.bmteastxi.stf:uorotuPe*rrc.oiencvssuidtrwreureidmtnh,ecihnnyot.sbwthaeaenvnPkedrhfd,irlet&iippinrpoisintnritiuesesiitaeanfrsudent dsyiunsi-eUcaib3dnemCdotesrtoidmeitiriiia"vreodu,nt"."*,tgym.op-n"eerrcrtaetrrny,t #;;;y;.p*i;ryrtil;ir"riil dep'csitory bank under-lhe expan{gd.foreign seven and one:half percent-9,-.1!?%). nonf athlewNittIrRiroCldi.nge subject to 27(D)(1) in relation tb Sec. 57(A) bofh income tax pursuant to Siection 2) VALUE ADDED TAX If PEIIERASYON NG MAY KAPAI{SAN.{N NG LA UNIION,INC. is engaged in the sale.of qogds or services in the cours or a incidental thereto, in general, it uusiness d;i;;;d,iid''transactions shall be liable for VAT ott th" r.u""""r o;;f"d therefrom. Notwithstanding that it is a non-stock, non-profit corporation, its pwchase of goods or p_rop_erties or services.and importation of goods shall neverth"iess be subject lolhe l2vo VAT pursuant to Sections 106 and 107 of ihe NIRC. 3) WITHHOLDIn-G T.{X PEDERASYON NG MAY tcipaNsaNAN NG LA uNIoNn INC. shall be constiruted as withholding agent for the government if it acts as an employer and its employees receive tax under Section 79 (At, Chapter lgo1ne subject to the withholding Regulations No. 2-98,'ai amended, XIII, NIRC, as implerrrented by Revenue if c.9r.np_e_ns+ion or Title II of the it makes inc_ome paymelts to individuals or corporitions subject to the withholding tax pursuant to Section 57 of the NIRC, as implemented by Revenue Regulations No. 2-98, as amended. ut!-

I'EDERASYON NG MAY KAPANSANAN CTE No. O5S-rorS NG LA.UNION,INC. Date issued l*Pll-Fr-r'i I Pege 3 of 3 TAXPAYER'S DUTIES & R.ESPONSIBILITIES 1) PopocIinnraerEccotrboDhotfemii,rEftfpieoscRaot"raanerAtacdteSitotnhiLYogpseonOyhst,ltoNss;iiwiilthSEutiNhntrragdiGiotroes;tmG"Mhisi;ealfA^fintn.itY;ttii;hhala;;Kne;;;;idrA""fe"*"PB""AohrAaJta;rhlN.;satpSn;-areEoiAcnonnd;Nt;Sft.ArabLi;ticerN;pt;otetiliivnnNti*"i..tGwtau"ihentitinLy.sdatAghfsc,iaedhUt*lulha"ANbr1enine1nIgenOgaenau.tN-dttataihn'lcoseIhIofniNeutftdpihorCcreretee'mocsyiasaetc-hadtlrcaeienoionwqdnaugufsndoiRrp'tireiseneeAdpmgtrurotiteroopisncnedifltteriiui"looieso*nnnddde-oeoodnaIrff Annual Information Retum. 2) U;oDi*;rnu;g"rd*ap.eton";rsi."zeS*tas*epticiootttorifio*tunor,rti.2^""o3g"*r5rJitlua'ioinx"#ftei.itgrehi,ceieo.nNi"fttttiv;tiIaUie{pC,xs"r'.,oi,r"t"aarinntl.'-dy"o*tiipitltsr*aroc,ttvacioixistdui.loinianticsbooibalifnt.nidegsaxsuoii,sbtthi.iitofeeincra'gntnp'tyigoe;.e;t.etni;xre;rart"aumnl;li,ahnllna:9dtiiltodsnhpsaebscov'ibafetlthaeleaxn-wBegxrItaReonmttfehpodetr 3) Fmiwsusheruirrcechhhedartu,hnleidytisAriseesgsaoioslrsctoefiaorrterie'odsqn-eurreiivrsceice,de"ipgsuti,nr,td"o"nenrdr"ueASui.ee-ic,("lit-,iwor.u;nh;.;-i6;c"f("hfc.i);aM;ricen"ianr*eootltatitd*nioidvrnoe.i"cct"otelysCs:eefirotccurtui9oelaanarc2NPh3os7at'hloe[eRfoMathrceCttri]avNniNtIisReofesC' r7foot5or-f 2003). of registration fee of PhP 500.00 as Prescribed in il- 4') Finallv, it is subject to the payment Section 236(8) of the NIRC'