BIR Ruling No. 86-2018

REPUBLIC OF THE PHILIPPINES . DEPARTMENT OF FINANCE BUREAU OF INTERNAT RXVENUE Quezon City Certificate of Tax Exemption No. o85-:org CERTIFICATE OF TAX EXEMPTION issued to I EUROPEAN EDUCATIONAL FpoO,-, UnN*.DqA;;T"qIO*N,biItNy Ctzo"o Better tirll? subdivision, Swaziland Srreer, , SEC Company Reg. No. iax fhIonaltsleorpwnroainvlTgeRhnreiesbvveycenenauructeeitfusiecasool rodthrpeeaectoreatihfptieto1sn9:a9btho7av, eta,-snitasa'mmperedimndcaoerrydpp.o'lutrariptsioorne"xiersuranrrp,ntuofnnid-osemtrocSIkNe, cCntiooOnnM-3pE0ro(fEit)coofrptohonertayNtiuootnnioanthnuedl l. Donations and grants ::?j::ib*.:r9",,:::;;=*ffi;ff;;"";'*..o,,"ns,liabi1ities hanedrreesopfo.nIisiisbilliitaiebs lesta,hteod win-ethveeTre,rtm"s"lal;n;d;;c;;o;n"d;;itiiloiln;rH"h;..ra.toboatvtaech' ed and made an integral part ::Hi: ?j;;;*"; t;" #,,|;: ffiil This certification shall be valid for three (3) years from the date of issuance unless earlier r:::lf Ji,j^li L: "pp r i cab r e ..,r.,. un J ."gu r ar i o n s o r B rR, cperortvifiidceaTtdehuissnhcdaeellrrbtiReficedaveteeenmumeedaMya erbemevoorercananetidwounemdth.u"pb.-"roodnfefiurlipnro{gnNotahfol'a.j"spNui.bous.te2ioq0un-e2no0tf1athp3ep.ltiFchaareitrieounr(e3)f-oryorearrerevnpaeelirdwioadttih.oins certifi" dasiffreerpernetsT,ehtnhitseendce+arhntiidsficsautbernainf eTda.xsHhEoaxwileembvepectri,oonnifs-iiudspeboreendiniignuu.irsitlsiguaenuddtiovoonni,dth.,te,"bgasRis of the facts and docurnents ascertains that the facts are -- "f Issued tiday J,& hf 3 'i 2$19 K-IVDPN,II4 CAESAR R. DULAY Ettropeon E ducational Fot^ t,'on, Inc. Commissioner of Internal Revenue . "fo, dstd C.hJ CEUA e. Ktru& * DepuW Ccrnmissioner Resource Managerne[rt Gror rn

EUROPEAN EDUCATIONAL FOANDATION,INC. CTE No. 006-2,J18 Page 2 of3 Dateissueffi O- F TI{E TERMS AND CONDITIONS CERTIFICATE OF TAX NXNMPTION TAX EXEMPTION ) tr";; *"titi.J; I " uaTfIrNnsaodsCmxeoOrcEtihRaxMeeetiEomvpneap/TryctrmiAouomeeXn'n'oM.trME"ao-toUofiorrRiennuocO/rrovaPomeurEreg?,Aa-tbonN-izrudEa".tD;iorUneNvCome.A,nuu2Tse0Its_O'c2oaN0tnn1iAdt;3i'nL.rteu-cF.eeO^itpo5Uis*Nm.e*DpenetuAiomtTrteIrhOrseaNteeren,duqIomuNnierCetrh.ametiesecdnoetnhrstleiyfs-rreeectixanfet,bemtrhtophetf 1) TNCOME TAX aruEiEenncxUtctdueoiRvermmnirtOeypetdhP/tr"ieoeoElonncNAred'INtuiRIoa\:4ttCxEs^o:/aDgrro"e^tonUivfooueCirnt.nsrA..,pti.TrnitotcIfOoi.isntmNo,se.Auig.ud*Luipet.'rdF;ce;ttO"s;ti;oUst lN;iylhr;tDe;e,;hA";x.o;T;e.deI.5Or.i;urlpp;Nivi;vo*,,ioi,,irrIiurJNotninnCpcg.*,,pitrsiu,n..nstr.tui*a!ebo--sj;eiln,icwtritehithofaice.rhi"-noc*ciienoprcmetoirtefamsicxoteeaansxtaserhio.monooupfarlodlsralaenbitdxeys 2sd(abL2e7enei0kvdp(nee%DoernwfsoX)itiyiatsIfsoa)innerfldtyria'inoeilombnsrwat'eeednildatr-ekheehrrhpisiaouvotonlensflidndidrtpcioenefsorgtSruomictembtetec*ans.xsftt"sr;iotio)tpup1uim-*traretocon;cll^"ivuunr:wrigt-or.;oeui.-tr.nht-A"if.ci-;ninyi*t;itiih;rtlgbi;h"'a;"ai.';nlNrdrPgakfi'-Rithdru;#redl.oii,#.pi*?i*lorr'i'iir"^sr1nriigrt"ts;d,.reiraiu.rpntrr.oucd"tsos"yiimt.nituesi;b"oyl;jdesmtjactreoteximritolpdaiuis"tn*hrh.ysiearu.oltalawatnhbrerteebanrytntsoymguitebsopmfejnerecoereccrnmttieaotsntrnoya,r 2I VALUE ADDED TAX goiferEnseeUrraRvti,cOeitPssEihnAatiIlh{ebEecDoliauUbrsCleeAofoTfrIaOvbNAusATinTe;s1FsO{-p.Uu;r;Nsiu*Di"t,AiriTn'aIcgiul{io7iiir*rIgNotCra.thniessareecnftrigooamngs.edinicnidtehentsaal lethoefregtooo, dins f";;t"", Notrvitlistanding that it is vprAoTperptruerssuoanr tsetorvsiceecstioannsd riamodnoouonf"l-Jas'ttroioo^nczli,oonil&og-n""d-pNarrornfsitraracl"oi r',p'roervaetirotrnt",i"i.t,s purchase of goods or to the l2yo 3 r \.VITI{HOLDII\G TAX lffTilil" iTcwEtoiiUtmmtlheRaphkeIoOIenldossPiafniEtntighocASenoaNemNgcineteIiEncoRotpnD9mafo:5Uye7ramCstsoheiuAremntbhTtgpijeiIcoltOeotNumNt"rio*RneArqrdCnLh,.i,grvearFit_sd,oryii.rifmiU,RaiqilpN"rha;'i;Dc;eJ;;is&;A;m?iu;;T"r;e[t,x"*i*ngr'oLiioiiJ*;e\upa,aatrtsi;oor;iNyin;sRegsCuru;l..Nitjel;sao,cnhr.td;2ar;o-iil;9tll;sit8lhb;,e(e;ema^nswpiscailtoocmhyhnuheeasoonept.dlsidtte2euirdn-rete,egcX8doe,1triavaariexs,sf 1) EUROPEAN EDUCATIONAL FOUNDATION. INC. is required to file on or before following the end of the accounting the i 5th day of the fourth -o.rtt period a profit a;;

E AROPEAN ED ACATIONAI. FOUNDATION, INC, CTE No. 0$6*;rlt& Page 3 of3 Dat" issued L*31*A0tE--- ItmsLinhthosafiososnsgrwnmrCeSionraestgatsroittoetfiihfnmniocacpeRatoneettmterhtauaeetornrinoedaf.nnhBTdaaaansleaxd.xnnpaEcbecextnteibSsvmeeihtiseepeentsiitnoawcannuiitywrhsrehcettdharllaelrdtutAgui"nee;rnioiduai*at.tliiLa[iI;c;rn^rfdruoi;.tJri-lmri;ot"*a"oastii,oirtl"pAhngoe.Rrrtipaeit"feito"lure"rimeosomdureoina"ndf.n"teidimnor n"aooeea..dcptheoC,rArrosainftpitanciyotauinnroaeg,lf 2) tpocuauornxgrndpaetoernxasriezremySastepniooctoifntotiwonaonssitrch2oesg3rrtrata5taannioxndteiifnnietnhggsce,econtoNfhtmiteIvaRepxbCslio,ai,nonacakcnesnedn'votwiiitpavsircetohtcsavoxtissuhhitneoait"nscllboboaieftnnidetsdixuo;ii;sbtt;htiili.eoni.;itgpiylt6io.glre;te;inndxeear;namiltliianil"#na.dti"i"oiseniprenbc"yirattalhxlea-ewBgxrIteaRonmttfehpodetr 3) 2wmiFs0suhe0urirect3ch"h)he.dartunh,ldeyit.isArieessgsoaioslrscteoifaoretrriedosq-nreueriicsvreeicridepegtsusisnrtedoenerredrsdeaS.rleee(dscietoivworenhnci6couh(meCm*)Mtei;ner;cmrieaollaraidtninoividn.o.;itmctroevsCSrifeeroclcaruttileoeaandrcNht2oo3s.1tahl[eeoRfoMathrcCettri]vaNinNtiIseRofse.Cr7fo6oto-rf 4) Finally, it is subject ro the payment of registration fee of php 500.00 as prescribed tn NIRC Section 23618) of the ^ {dh