BIR Ruling No. 418-2017

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

Certificate of Tax Exemption No.

-

CERTIFICATE OF TAX EXEMPTION

issued to

THE MINISTER OF THE SERVANTS CHANNEL

OF CARES INTERNATIONAL (SCCI). INC:

Block 78 Lot 14 Phase 2 Golden City Subdivision. Dila. Sta. Rosa City. L.aguna 4026 (CORPORATION SOLE)

TIN: SEC Company Reg. No.

This certifies that the above-named corporation is a non-stock. non-profit corporation and has proven by actual operation that its primary purpose falls under Section 30 (E) of the National Internal Revenue Code of 1997. as amended. It is exempt from INCOME TAX only on the following revenues or receipts:

1. Donations and contributions from churches, organizations and individuals.

nothing follow

subject to the provisions of applicabic BIR rules and regulations and the tax exemptions. tiabilities 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 certification shall be valid for three (3) years from the date of issuance unless eartier revokcd by this Officc for vioiation 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 provided under Revenuc Mcmorandum Order (RMO) No. 20-2013. Failure to renew this Certificate shall be deemed a rcvocation 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 day of

Commissioner of Internal Revenue CAESAR R. DULAY

K-1-JAC Celia C. Kine Cui c.l

Page 2 of 3 The Minister of the Servants Chann. Hfcar nal (SCCI), Inc. (Corporation Sole) Date Nsucd gd= FN

OF THE CERMFICAPE OF DANEXEMPTION TERMS AND CONDITIOI

D) INCOME TAX: THE MINSTER OF THE SERVANTS CHANNEL S TAX EXEMPTION INTERNATONAL S under Revenue Memora ay hent of ineome tax on revences iation/corporation/ s randum Order No. 20-20n3 be entitled to thetax exemptionsoenur TION SOLE) is on(y exemp to meet the requirements ser fore ncratcd h catc of Tax F CARE

LIABILITY FOR INTERNAL REVENUE TAXES 1) INCOME TAX

under the NIRC on its inco Sccr EOn oturne IF M eceipts/revenues not expresslyUexempted Sandectated me erer PRPHE SERYANTS CHANNEL OF CARES INTERNATIONAL subject y he corresondng ine rever ifica Tax income arax on all i

2nd royalte derive depository bank under th enefits frc rom soure Ihet i 57(A) both of the NIR within the Philip! ey bank deposits and yicld or any other mon owever. t inestincderivedny peen awithholding income tax pursuant to unds and similar arrangements. I he'su bict t

2) VALUE ADDED TAX

h s i shabarVi vendveaere NTTEDN IHE..MINSTER..OF.THESERVANTSCHANNEL ds or services RPORATIC OLE) is engaged in the sale ns incidental U

3) WITHHOLDING TAX Notwithstanding that it is a non-stock PrApepursuant to S imb ond d 10% of the NIRC non -nroft shall nevertheless be subjectoto thed28

implemented pay ents f it acts as an employer iduals or co THE SERVA ding tax under s ations subject to the withholdin TS CHANNEL OF CARES IN 1o emtoosens ), Chapt XelY. rioe peof the NIRC.as tax pur. hholding agent for the ITERNATIONAL Ikes isctrie

T.as i nnlemented bv Reven. ie Regulations N

se mn The Minister of the 's. CTE NO. Date issued 9-4--201

TAXPAYER'S DUT & RESPONSIBILITIES

and expenses inc noct been any ch Ixemption shall be attached to the Dc rth month following the inge in its By-1 DOFTHE SERVANTS CHANEL OF CARES IN he Anualinformation Rem perder oah,ta ar recedin period and a ceificate showing ha seas lisposition of inco tioned Annual equne e armatiantat before the 15t and Loss Staten NATIONAL cn

2) Under Se 3) Further, it is also r. 2003 ontrary notwithstanding, the nere e ion or grantees of tax incentives shall be subject por examine reg ceipts or sales or commercial invoic hooks der Se - any provision of e tion to Section 237 of the NIRC ated to the activitiest al and special law to the [RMC] No.76 ty the -exemp

4) Finally, it is_subject to_ the payment of registration fee of PhP 500.00 as prescribed in ection 236(B) of eMR