BIR Ruling

July 2, 1968 The Reverend Father Director Marian Center 959 San Marcelino Manila Reverend : This refers to your letter dated June 17, 1968, stated as follows: "We have the honor to request your office for the exemption of payment of internal revenue taxes for the following reasons: First, all the merchandise we handle are all religious items, and Second, the earnings derived are set aside and used for charitable and religious institutions, for seminarians training for priesthood, for orphanages, etc. etc." adc In reply, I have the honor to inform you that the sale by the Marian Center, Inc. of religious books and other religious articles for religious and charitable purposes, is exempt from both the business and income taxes. (American Bible Society vs. City of Manila, G.R. No. L-9637, April 30, 1967) Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue