Mission-Bearer Christian Church, Inc.

January 11, 2007 BIR RULING [DA-014-07] Sec 30 (E) Sec30-41-2000 Mission-Bearer Christian Church, Inc. Asis, Mendez, Cavite Attention: Ptra. Nelia B. Ferina MCCI-Senior Pastor Gentlemen : This refers to your letter dated August 9, 2006 requesting that your ministers, pastors, evangelists, and other church workers be exempt from filing their income tax return. It is represented that Mission-Bearer Christian Church, Inc. is a religious, non-stock and non-profit corporation duly registered with the Securities and Exchange Commission under Registration No. CN 200517908 dated October 24, 2005 for the purpose of administering its affairs, properties, and temporalities; and that it has its ministers, pastors, evangelists, and other church workers who have the calling for the ministry and have voluntarily committed themselves to such ministry and they are given financial support such as gratuities by the church coming from the tithes and offerings of the members and donations from others. ISDCaT Since as represented, the ministers, pastors, evangelists, and other church workers belonging to the non-stock, non-profit religious organization do not receive income or salaries but merely donations and help from religious members for their sustenance, they are exempt from the filing and payment of income tax. (BIR Ruling No. DA-S-30-030-98 dated June 9, 1998) This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, Commissioner of Internal Revenue By: (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service