BIR Ruling No. 96-2018

- ,{'rJ"4 RI]PLTBT,iC Oi- ]'H E PTIiLIPPiN NS :li[i)>i 'I,-11. li is -'i Dl'lpAR'r'\4lif, f OF FINA).IC8 "; ll H&edr3 ITUREAU OF INTElf"h*AL ftI\ ENUE *\ Quezon {'in, e rt i iicii te CruRTI FTCATE trF TAX h]X H,]Vf,$}'{'NOr-I i:;suc.i to .(..rsl I lJldg. #97 I)Liiok IJubirtr" Loakart Apslr5j$UNpaTUrzu rcsln_ rnEg, Road, Loakan Proper". Baguio airt 1600. f,lllfpi,-,r, TIN: SL:C Corrrpany lteg. No. .lhis ccrrillcs thtit thc iiLio",.:-ttiuurd crt|poraiittri i5 a nujt-itoek. nut-r-pr.Utit curltrlratioii atld itrli pli.)\;ei'] iit'actual opelation that its prinrary pilrpose is r;nc pi'thtysc enumerare.l undcr Sectiiiii 30(ll) of the National Interrtal. iierenue I).;t't)lvlt: i .A\ r)nir CoJc,,t"l0t)7. as amenrieri. It is exempr ii.r, ril tirc lirlllrr irrg r.'rre riucs .r reccir,rs: l. 'l'uitiun lecs nnd Otller schot,l faes; 2. incotne dcrived from the rrperation of cafeteriils/cilntecns, dormituries antl booksfilres lotatcd rt'ithiu ifs lirenlisrs, txvnctl lnd oper:rtccl 6r' {;llNflXl' F()t.tj\\TDATI{}N ({;l{LF), iivc., ro be acru:rth., s('Lt{)()t- 0F t-Ii.rrDEItS directir irnd erclusirely nseti lbr etlucationul purp'srs. ----- -----tl rltli in g lir llow s---- i:lniLattcbbg.ijlriicatiti*siirt.u;rllttlittllcicrelr)cslipo)\rli.insi:iti{i}rilsi)isitliiacostlr':iaiclla.iptierl(idrcui,tiebnviecthr.cIJt'rlIer}nltlinprr,sr1lc.a,s*n,"cal nlCar.ll{ocrnscdgiittrioui,Ilranctsin6uhnrns-'lruia.:rtancitdcadrttiatacchjrotcatc,xcj .acrxdc.nrp,ldir.r,rrrs&.' tot lhrs cerrrliciitrott sltiill t;e raiid ll'onr thc tinte of issulinc.. unrii rcrokeci ir1 this i)tllcr riolatrt:n oi'applicablc rules anil of rhe Illll. or thc tenns anc-l tll'ittll provisittits regirlations c()llditi()ll5 herein :icl li)rth. lt shall lilteri'isc be revokecl il'thcre are nrarcrial ciranges i. thc ciritractei'- prirl]ose or llleth()d of ilperaticn of tht-. corpofatiolt rihich r,-. in..r,-,ristent with thc husis lirr ils incorrre ti.r\ c\eln[iir)n. l'his ('L'rtillcltrc ul' Ilr l:.rcrtt1:tion is ficing is:;ucd on tire basis of thc- llcts and tlilcultlettts i.lri rcpresclttccl and suhniittecl. f"loi\ever. i1'upun inVc:stigati0n" the Bll{ ascertiiins tltrtt iltc liruts itrc tliilcrtnt.. titcn tltis ("ertif iearc shull he considrreil nirll ai.,cl r,.id. t,i ,i,r ieN ,J 1 '4qlil issu,:r1 this 1.,- l- I \{ - ,a"9('t,-\^li-s-<.\-R*-.+lt-.{qI)tt=r-L'-.-\r\,'' *'' 012839 ('onr nr i ss i ill-rcl' r) I' I n telna l, Ite vcn irc

- {Jcnert School ol' Lcadcrs Foundirtion lCSLF), lnc. c"[[. i{o. Date issued 7^-". ]'*.:- l)agr 2 tilS 't'ut{Nts AN D {rt}N t}{T.r{}N S ()F I't{ti_ t'{"tRt'tFtc.A't'Fl ()F. t-,4.X F_Xtii\il,.f I{)\ lio r' \ o lr-Stuck, l,iqn-I' r_ofi t li-ri !r ciltlon al I n s ti t ution Sectiun 3{}{ ll *f the nvational Internal ltelenue Ct,!fr'of r9g7, as,,\nicndctr l'\.\ t.\t \ltr'! t()\ I ) Il*Ct)\ttr TAX. {;t,:lEX.f,SC is..rcrnpr litlrtrtilcl)il\|llclllt.rl'ittilt.ltlter,.ffiip*enuncrirterlorttheCertilicate ol'far [i'renrption' It is urtderst.lotl ihat the sclrool nr.lsr continue to u]eet Ihe iirilorvi'g requisites L)rder (RI\{o) n-o .l-l-1016. lrs sct lirrth Lrnclcr llur cnue l\lerltrrandurrr t. *.it: i lr is .r ilrri)-Srock. nrrn-plrilit educational riirstitgii{")li: iipd ii Its t'creltLtcs arc itctrtaLll. dircctl-r antl e'.rclirsir.t; t.,r*d nu ctjucatiorral purposcs. ";;i"*.i;,;;ii;il;,:';,= ;,J;;;;;; I irl:,::('l:)(1rl1n;.l)l..,r'tlIl.1,]l:rt:l',i1P]n;:1\1:"F'1:il:i'iit'1lla_ir':i.,bl).r1\'l-lr'ci:t";fbll.li/eii.'tt.a]ilpScl"'r.l't.r'(lkl"(l)i'ti]i''rte,,Hl.''ld:i!stt,l'en}|(tlL.!tJptll,l,tao{o{rcro}n-t)stL\tgccitgiec.ts1tttOtll)tlcailriglo\Fl-r'i'cd,rerr.i-l.so.',iIrrr-il)trs_tirtir'trs.iiitspecnt[itlrAucrt(lio\td,tcDll"arrlirplral'rEfr(cn.rt{'is)or).Rsli"niriiul.slSni1taicnio]cien.laJl{Fre1r*rtcrO,1ap,rrrtr'\oUrhccr-ngetrrclc:nniU\tceiaciclDuxntitrlpeL.{lp.{adttlTcOtona'dtltele{niaer}c'luduNajiurfnefr,cbSnliniGurtCiletJatiUSiol*.g.tm'LilnainO.Flfleclb"l).uii,rnl,rrrtanrsisle:ftaert\nitCic9itue"iui-tsirtl\-e:ret,:iclsd.nr,i'ce,paitr;inrtitilrc;ulfos'te,rfsiutri'relip-atc"a,nsls5lirlrlrt\rr[i,st.llt.iiIl;nrcnefc,eie,rcrlr'irJror,,llr)c;r,rl;li.tcn;ll.,,'Iriri,ciCpL61i,rli;,;Lt,Ii:;Lslf,-:ia0r.c;cl,r:l,irrd]:;ltjtl ,s':(rr:i\litlS'it)tlll(rtic):7rc'tl)n|,7Ili.illlnri'cirtti)'split'ttotittilsirillPt)rrel:lititlls)t1l(lslrii(cirit)lJcllltS.lLcit'rrlcrtcrcrseiioIr'rsirtntltcc2lpuo7onn$srtci]tnrlu'')nt(r\cis)lbeLaroibntl-.ilii(tceshcetclrxfsoNptraartlnrttilcdrretenld0ial,nlli/irlo,oirteutfcinirgrtr.pnaoaiic'lnirnRiirtterhcervh.ree]oncslL]ldrciiclrlrrc(sc.p.trr.r*csariicctr ([]it'enilielitiorr rrf .retual Lrtiliz,iltirlp Lrl.tlre said iricttrrre: ulrtl ciu())ltlsJttrilttlte-ttiirl)tlct sitttltlcrlrrt'oirrlritrtbtprrotlll'ecrlsccrhrlrroo1l 'asccllrntlroirlri[:rtLlaritkirli)nngsr)nanpdrofapcoisiictitel s;.lroa.cicqcutsisi(ti.ioen." of'ctlttiPrncttt. books artd the like)to be lLrnilecl ouioi'the rr.rone,r,ctep.iiirctl irr batlks trt" pllc:ecl ilt ttttlttel' tnarkcts. on or before the l5tli cla; o1,the lbLrrrlr rrrtrpth iblloIins lltc etld ol'its raxable rear (Sec. -]. Finarice Depar"inrept Orcler No. ll7-li?t l) g\l "0l.te(l(r-\It5ir(!ll-|el)c'\ocDt-ilrt)h)tcEslDlN.tl)Rl]I'rA.tr'1.xle(lv.i1AlTirr)ll:oiisr.i,'.E.''D.,-t,J.oCiAt.cTcIrocit\tAtpr-l1sitiltiRtt VrcLsT. IOr)LNrr(sSu*'!rlIri,.1) sNe\e,iri)' \ \t I-l,LlJIl.i'l'\ FOI{ I\'t'tr.t{}i,\t_ t{.[\,tiNt;E ]-.iXflS r) Ilic()Iili 1'.{X or.rilGiiiii ITS FOTJNDAI'I {)ll a I I i ts i ncom c/recci pts/reven *es nnt *, pr*rJ! c${, t{c. is subject lo ineonre tax statcd tn the Certilicate of Ta.r

(islre rt Se lrool of Lradcrs Iuundation (GSL] ), lnc. Cl'l F- lio. * figb*t,f)18 _ I)agc J ul'-l Drrc issucd x*11*t0t8 _ \l'l-l{rc( nr;tiit\iiti;lltltc.llL\lticirt"lU.r)ir1\1ur'i.t\iitttci:,:iutlliic.jtciccltir[ctrtlth1ci'oanorra.tr.cLst,liirf.rirtiisiilnirgopillclerrl.lile]tsl .t.ru.e\ealtlL(l)erpl,cl\res)()ain,tll.torJr\lel.t\iirrittrit\ilici\r itri.t1i11;1".:1 lirr pr',rllt. $ lrich inconrc slroulci be le iurrrerl lbr tarntiorr. .r'rtr"ili-r. dirccllr rrrti erclrrsire lr used lirr ccjucntioiral llrirposes. r"lnlrss sai,i re r crrire s iir! I ) \'.{Ltitr_ .tDDtiD l'Ax,ipt,RCf h".1.,4.{;ti T.Ax i pI.9I9.-500.00. t:'rl:hacl(u)l\c(c)isLl9ll5l'iiisc,Lsl(ill)cis.rllccrc:clt'rNl'riritulicjrlctqljisdotrliltllclaNltrcl.tifetlil"lcgicl,loIlrllotutssInshsdcarrcletlrccblleaeiNpsbtiitsurtbesd-itinecrcc)crs'nosttoIp'hctu,xh,rcresucLsc1licir2tii.trd'oi,rFVctl.uiAcc'ifil,.liugin,-,rcu.l,rru,errd-.tatP.ltrcieos,urgisssrrirupsinrsfr cIi.ri.qer.sLfcc,eq.d,i.pt:.Oli,snltJali1.ii0r.,c.r0.rr)cr:i.,t,t.sr1r.L" i.ci.i.lt,ir:rt \r)l\"iillstilllding tlrat it is a non-stock. non-plol'it corporatitlii, il.s purclrase ol'goocls or plollcriic5 tl| scl'\iccs liltd impofiation olgoocls slrall nei'eltheless be sutr-ject 1o rhe Scciitrii' lOtr artti 107 til'rlre NII{C. l:yi v,ql plr.slranr ro I i \\'11'Fllt()t-DtNr; T.-\X (;itll'-Il'SCf{{X)L Of L11-\DIRS [Ot'f{t)ATtON t{;St.}-). tNf,..s]1ijt lre L()6sririlcri ir\ tirc \llit . lts illtllicrirclttctj b-r Ilcrcrtric ltcgrrlatiorr: i'!u. l-gli. as arncrrtjecl. trr il'rl ,riikc: irret,ric ll'l\ lll' ill: lr) illdi\ itittltls t)i'ctr[]lt)i'iitiotti \ll{( - atttl tls ititpleirtcrttetl lrr ltcr,errire sLth"iett to llic ri itlrliolcling ra\ pursililpt lo.scclirrp -i7 rrl'thc Itcguliitions ).io. ]-9tj. as anruildrjd. ir (hile-Nlotr''cXtl'ifcSl5CtFirIi{,)li(iilti-.iOl'tificLlbEuArI}tUirRtnSotFrt0l{t-r1i.Nttl.}.Aif-ffilnO1Nirr{GgpSeI-Fri)o. iIlaf{I{)'.roisl.rjtcicirlurirrjc.i rt, rtle Un.rr uIlIll(lco\)jlsi(l)[:)l5lael1cc'{lilrlstcltrlttl)rtttl-.ltrr'ec;urteplhlseiatttattrsulrdrc,rcsll.liainliiitsalicplttsucorcIsr3:c1itdSi-olharcetrluc'solr.ilnrlAgiintrhcrrhioctchrl'enpesrucA.corCer{ne-olLlninrpci-i6llurolnppfolebtrrrliarorintcsioal ntCaic.nelcnrnjlarafRniccenaeteutnerrintoloc1uat'on"tepid'aeesrrrahitiotiiigtrxhvirei.unigsirircpatjthtiiaoalrcnigtrirhsiieslirrraiesclrsl,l.a,barsscs lrtlaelrcd to lhe alirrcnrcrrtioncd Arrnual Intlrrnration Return. l) I irttler Socli()l] 135 tll'thc Niltioltal lntcntal Re.",entre C'odc of' 1997. as anrcndeii. iln\ prL)\ jsi()n ()l:' ecpitrrcliitlslltlrtilsllitilrtel!lra.iclttcgiioetrctlgtlcc.rbrrtlarrrtdltctsal(trictltdtliI-rlsl\lRpt\cc-\crclorinatrcilpiplltirtitlrprr)pritr(ts)tostcrrt)gslrie'atratnIcariozsieinlirlcticrociriintrtaytirivn.urcrionsgtg.rii.rilctiinhnoistimrtcaitpssnlidtaoainilr-rcgtel,uiarutblriiicltijrltrcibecto]snioc.tkiiscilc-oasonrlrr'jusri.rhaio.arir,l.l,),,lr,u,etn,dsaucpLr.trj-rjrcglcrlitirccrlrirt. lr i tit'tlte r. rt i-' rtlit, t.c11 Lrireri rrntlcr Sccliirn 6( C') irt rellticrri trr Scctiorr l.l 7 ttl'thc \iitirlrral lnterriirl lict cltite ( rrilc trl' ltli)1. ltc attlcttrlcd. Ir) issuu drrlr le rti.rc.rc.l receigrrs or salcs !)r" cr)llrnrcr.e ill itlrlliie 'ttriilrlttc"',a^e1l,irsidtilcc:,riti,rt'rlirlitislficulrt ol'nrctcharrdisc r'':llllcti thc Associiitirrrr or fi.lr scrr iccs r,-:nilclcd nIrich ara nol tiirecrlr is r,-'r:isterccl. ([tcrcnue fvlcprorarrdLrrrr r'ir-cirilr l-rit. llt\l('l No. 7(r-l()1)i 1 4) l:irrirllr it is :ub.jcct trr tlrc ira\ lncnt rrlregistration fce r-r1'Plrp 500.00 as prescribed in seciion 1,.16{lJ iri tlrr: \rttitlrrai Irrte ritai Itrr cnuc ( trde ol' 1997. ls ;rrricrrded. )