BIR Ruling No. 510-2017

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMEN ( OF FINANCE

Quczon City

Certificate of Tax Exemption No.

c

CERTFCATE OF TAX EXEMPTION

issued to

HABLONDAWANI INTEGRATED SERVICES

FOR GIRLS AND WOMEN IN CRISIS, INC. Penafrancia Parish Church. Penafrancia Ave.. Penafrancia, Naga City 4400 . SEC Company Reg. No. TIN:

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

I. Donations.

-nothing follows

subject to the provisions of applicable BiR rules and regulations and the tax exemplions. 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 abovc.

This certification 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 bc renewed upon filing of a subsequent application for revalidation provided under Revenue Memorandum Order (RMO) No. 20-2013. Failure to renew this Certificate shall be deemed a revocation thereof upon the expiration of the three (3)-year period.

documents as represented and submitted. However. if upon investigation. the BIR ascertains This Certificate of Tax Exemption is being issued on the basis of the facts and

that the facts are different. then this Certificate shall be considered null and void.

Issued this day of NOV 0 7 2017

C o

Commissioner of Internal Rev CAESAR R. DULAY 0`10'970 K-I-JAC

Hablondawani Integrated Services for Girls and Women in Crisis, Inc. Page 2 of 3 Date issued_21-7-aC17 CTE No. 1- :7

OF THE CERTIFICATE OF TAX EXEMPTION TERMS AND CONDITIONS

TAX EXEMPTION 1) INCOME TAX. HABLONDAWANI INTEGRATED SERVICES FOR GIRLS AND WOMEN IN CRISIS, INC. is only exempt from the payment of income tax on revenues the lax cxcmptions enumerated herein. the association/corporation/ organization must and receipts enumcrated on the Certificate of T'ax Exemption. Morcover. to be cntitled to continue to mect thc requirements set forth under Revenue Memorandum Order No. 20- 2013

LIABILITY FOR INTERNAL REVENUE TAXES 1) iNCOME TAX

exempted and stated in the Certificate of Tax Exemption. Moreover. it is subject to the corresponding internal revenue taxes imposed under the NIRC on its income derived from any of its properties. real or personal. or any activity conducted for profit regardless of the disposition thereof, which income should be returned for taxation. HABLONDAWANI INTEGRATED SERVICES FOR GIRLS AND WOMEN IN CRISS. INC. is subject to income tax on all its income/receipts/revenues not expressly

seven and one-half percent (7-1/2%) final withhoiding income tax pursuant to Section (20%) final withholding tax: Provided. however. that interest income derived by it from a Likewise, interest income from currency bank deposits and yield or any other monetary and royalties derived from sources within the Philippines are subiect to the twenty percent depository hank under thc expanded foreign currency deposit system shall be subject to 27(D)(1) in rclation to Sec. 57(A) both of the NIRC. benefits from deposit substitute instruments and from trust funds and similar arrangements.

2) VALUE ADDED TAX

CRISIS, INC. is engaged in the sale of goods or services in the course of a business pursuit. including transactions incidental thereto. in general. it shall be liable for VAT'on the revenues derived therefrom. If HABLONDAWANI INTEGRATED SERVICES FOR GIRLS AND WOMEN IN

Notwithstanding that it is a non-stock, non-profit corporation, its purchase of goods or properties or services and importation of goods shall nevertheless be subject to the 12% VAT pursuant to Sections 106 and 107 of the NIRC. 3) WITHHOLDING TAX

employer and its employees receive compensation income subject to the withhoiding tax corporations subject lo the withholding tax pursuant to Section 57 of the NIRC. as implemented hy Revenue Regulations No. 2-98. as amended. HABLONDAWANI INTEGRATED SERVICES FOR GIRLS AND WOMEN IN CRISIS, INC. shall be constituted as withholding agent for thc government if it acts as an under Section 79 (A), Chapter XIII. ritie II of the NIRC. as implemented by Revenuc Regulations No. 2-98. as amended. or if it makes income payments to individuals or

Hahlondawani Integrated Services for Girls and Women in Crisis, Inc. Page 3 of 3 CTE No. 510=20 17 Date issued_11-7-2017

TAXPAYER'S DUTIES & RESPONSIBILITIES

T) HABLONDAWANI INTEGRATED SERVICES FOR GIRLS AND WOMEN IN its By-laws. Articles of Incorporation, manner of operation and activities as well as sources the aforementioned Annua! Information Return. the end of the accounting period a Profit and Loss Statement and Balance Sheet with the Annual Information Return under oath. stating its gross income and expenses incurred during the preceding period and a certificate showing that there has not been any change in and disposition of income. Copy of this Certificate of Tax Exemption shall be attached to CRISIS. JNC. is required to file on or before the 15th day of the fourth month following

2) Under Section 235 of the NIRC, any provision of existing general and special (aw to thc contrary notwithstanding, the books of accounts and other pertinent records of tax-exempt tax exemptions or tax incentives. and its tax liabilities. if any. organivation or grantees of tax incentives shall be subject to examination by the BIR for purposes of ascertaining compliance with the conditions under which it has been granted

3) Further. it is also required under Section 6(C) in relation to Section 237 of the NIRC to issue duly registered'reccipts or sales or commercial invoices for cach sale or transfer of 2003 merchandise or for services rendered which are not directly related to thc activities for which the Association is registered. (Revenue Memorandum Circular No. [RMC] No. 76-

Finally, it is subject to the payment of registration fee of PhP 500.00 as prescribed in Scction 236(B) of the NIRC.