BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 12, 1969
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May 12, 1969 MEMORANDUM FOR: The Chief, Business Tax Division (Thru the Revenue Operations Head) (Assessment) This refers to the donation from abroad of fabrics to the Pangarungan Islamic Institute of Marawi City. According to its Articles of Incorporation, the Institute is essentially an educational institution. The mere fact that it offers to students professing the Muslim faith the principles and techniques embraced in the Holy Koraan does not make it at the same time a religious institution. Educational institutions not being covered by R.A. 1916, the donation in question is necessarily subject to the compensating tax. prcd PRISCILLA R. GONZALES Acting Revenue Operations Head (Legal)
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