BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 2, 1970
Full text
October 2, 1970 Mr. Marcelino S. Tabin c/o Board of Technical Surveys & Maps 234 Daan Tanduay, Manila S i r : This is with reference to your letter dated September 9, 1970 requesting in behalf of the Most Holy Trinity Seminarians' Trust Fund Inc., Most Holy Trinity Parish, Balic-Balic, Sampaloc, Manila for exemption from the payment of the residence tax on the ground that for being a charitable organization, it is not engaged in or doing business. In reply thereto, I have the honor to inform you that if as represented, the organization is not engaged in or doing business, it is exempt from the payment of the residence tax, pursuant to Section 6 of Revenue Regulations No. 20-67, dated May 2, 1967. cdt In this connection, should the corporation desire to secure a residence tax for identification, it may secure a Class "D" certificate for the purpose, upon payment of P0.20. (Sec. 5, Revenue Regulations No. 20-67, dated May 2, 1967). Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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