bir_ruling BIR Ruling No. 80-2020BIR Ruling No. 80-2020

BIR Ruling No. 80-2020

REPUBLICOF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City

Certificate of Tax Exemption No.

SH30-01.2-2020

CERTIFICATE OF TAX EXEMPTION

issued to

177 Taliba St. Balut Brgy.127 Zone 10, Tondo, Manila 1012 SAN RAFAEL PAROCHIAL SCHOOL,INC. SEC Company Reg. No. TIN:

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

2 Income derived from the operation of cafeterias/canteens, dormitories and bookstores Tuition fees and other school fees; and

locatedwithin its premises, owned and operated by SAN RAFAEL PAROCHIAL SCHOOL, INC., to be actually, directly and exclusively used for educational purposes.

nothing follows.

integral part hereof. It is liable, however, to all other taxes not enumerated above. 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

for violation of any provisions of applicable rules and regulations of the BIR, or the terms and conditions herein set forth. It shall likewise be revoked if there are material changes in the character, purpose br method of operation of the corporation which are inconsistent with the This certification shall be valid from the date of issuance until revoked by this Office

basis for its income tax exemption

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 ofJAN 2 4 20Z

1ae3an1.ou

CAESAR R. DULAY Commissioner of Internal Revenue

K-1-JAC 9u F 032353

Want an analysis of this document?

Ask ASG Legal AI to summarize it, compare it with other rulings, or explain how it applies to your situation — it researches from this same library.