BIR Ruling No. 81-2018

rl REPUBLIC OF THE PHILIPPiNES DEPARTMENT OF FINANCE BUREAU OF INTERNAT REVENUE Quezon City Certificate of Tax Exemption No. oBr-zorB ERTIFICATE OF TAX EXEMPTION issued to : METRO BOHOL CHRISTIAN CHURCH.INC. 2''d Flr. Norkis Bldg. cor. Ma. Clara Street, Tagbilaran City TIN: SEC Company Reg. No" 'b This certifies that the above-named corporation is a non-stoek, non-profit corporation and has proven by actual operation that its primary purpose falls under Section 30 (E) of the National lnternal Revenue Code of 1997 ras amended. It is exempt from INCOME TAX only on the following revenues or receipts: 1. Tithes or contribution of the memtrers; 2. . Donations or missionary support from affiliated churches- and/or their mernbers. ,' -------'--nothin g follows-------;--'i:-------- r i, ,, * subject to the provisions, of applicable BIR rules and regulations and the tax exemptions, liabilities and lesponsibilities stated in the Terrns and Conditions hereto attached and made an integral part hereof. it is iiable, however; to, all other. taxes not enumerated above. Thi$ 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 be 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 penod. 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 Cerlificate shall be considered null and void. Issued this day of JAN 3 0 20in I(.I-JAC CAESABI R' DULAY {, Commissionei of Internal Revenue rl s*n.?dl-V Drorttv fommieclnnor

Metro Boltol Christian Church, Inc. CDTEaNteois. so8ut-eaof:fLiB Page 2 of3 TERMS AND CONDITIONS OF THE CERTIFICATE OF TAX EXEMPTION I,4]( EXEMPTION l) ttt BOH dr uaEtIhNnsxedsCeoepmOrcaipyRaMmtteiioEovenrenV.Tn,cuAMooetXropM.roeeMroamEtviooeTrnraR,/ntOodolugmabneOi^erzdanettiriotlNne.odm. ut2os0t_t2ch0oe1n3ti.nue.-*t.o*mpmeteiroeanttetsdheoenn..utqhmieuseiCoir.ane*tlr"eytnidfeitcxshaeetmesreepoittnfff,orTotrahtmhex 1) TNCOME TAX arurEenncxtctdueiovemmpirtepyetd-th/ciroeeofon.cnNer.dlItpuMRatcsxCot/aerreetdoiovonefnvonietrusrp,e.isinrtocfoi.isntmorseetugebdaxjeerpdrcirlvteeetssqdssliofynrfgeetThx.eeoumdnLipys'.tprebopdrsoiiattrinnoidpndsFistso;rtgupia"be-t.brj"ietldol-ectrsti.,n,'t**oi;L.tluh;iin.;erl.-ci;iooCnuimp'e;".reo.ttsiraftnioaxc.enxasatsoelhi,nmoooupaf?lodlTluseab"ityedxs it.o*J;;; 2sdbQaLe7neeikovdp(neeD'oelrwnro)sfli(iity1atssfoaie)n,nrflt,dryiainoeilmonbsrwtneaedeitdnrtaehee-\thrphsiiouvatooneSlsilfnddidttpcoienfseo,r,rguSrmplch-bemteeescan.txifstte5r:uoox7QtuPepm(r-raAcLoinen)cv/s{s2uiebdt%mwr^oer{ieim.)dhtfnho,efocriihnnrnyfeotastiwtbhgh:laeeawnenvnNiPdegtkhrIhrR,fdhyirletoCioIpip"aml,pldorgisiintnntrietutsgaessrta"aenpfrusde"nt rsdyiinusiiebcralovjdenmJcdote.sr*toipdameri;nli;lriiya"eaivuroretnwtadhurreeuU"nart'trvnomy"giutoeSp'nnmeje"ercoe"cttnaie-iiotronsynut, 2) VALUE ADDED TAX Il-servrces is engaged in the sale of goods or @ general, transiciions incidental th"ereto, in tn the course of a business pursuil, it shall be liable for vAT on the revenr"s deri"ved therefrom. Notwithstanding that it is a non-stock, non-profit corporation, its purchase of goods or 1pportl1g1o{goo_Ol shall nevertfr.i.m to the I2o/o properties or services.and 106 and 107 of iire NIRC. 6.-ru{..t VAT pursuant to Sections 3) WTTHHOLDING TAX shall be constituted as withholding N:1t_I-cR*goCT^,e"aslslu!bi1mje1pclt|eetmogetnhoteeVdw.e.itbhryhnoRmldeivneeginutea@xRueintgdsueleartmSioencpstiolNonoy7. "9z":('gA'.li",,.uCi'"hnau"pincte.or"AXm.IJIIp,,'oeTrinrilfdsiaItI mtoiafokthefies mcome payments to individuals or corporations subject to the withholding tax Section pursuant to 57 of .he NIRC, as implemented by RevenuL Regut-tionii;. t:t?, as amended.

Metro Boltol Cltristian Clrurch, Inc. CTE Nisos. uCeISd:.,*beoer8eq$_ Page 3 of3 Date TAXPAYER'S DUTIES & RESPONSIBILITIES . l) rylETBq BOHOL CIIRISTL{N CHURCII, INC. is required to file on or before the 15th accounting period a Frofit and Loss Statement and Balance Sheet with the Annual Ihformation Retrirn under oath, stating its gross income and expenses incurued during the preceding period and a certificate sho'iing that there has not been any change in its By-laws, Articles of Incorporation, manner"oT operation and activities as well as sources and disposition of inCome. Copy of this C-ertificate of Tax Exemption shall be attached to the aforementioned Annual Information Return. 2) Under Section 235 of the NIRC, any provision of existing general and special law to the contrar.y notwithstanding, the books of accounts and other pertinent records of tax-exempt organization or grantees of tax incentives shall be subjectlo examination by the BIR f6r purposes of ascertaining compliarice with the conditions under which it has been granted tax exemptions or tax incentives, and its tax liabilities, if any. 3) Further, it is also required under Section 6(C) in relation to Section 237 of the NIRC to issue duly registered receipts or sales or commercial invoices for each sale or transfer of rnerchandise or for services rendered which are not direcily related to the activities for which the Association is registered. (Revenue Memorandum Circular No. [RMC] No. 76- 2003 ). 4) ri it is subject to the payment of registration fee of PhP 500.00 as prescribed in Finally, Section 236(8) of the NIRC. J