BIR Ruling [DA-107-97]

March 19, 1997 BIR RULING [DA-107-97] Commissioner Mona D. Valisno Commission on Higher Education Office of the President DAP Bldg., San Miguel Avenue Ortigas Center, Pasig City M a d a m : This refers to your letter dated January 20, 1997 stating that the Commission on Higher Education (CHED) is hosting the "Higher Education and Human Resources Development in the Asia Pacific for the 21st Century; A World Congress", co-sponsored by the Department of Science and Technology, Department of Foreign Affairs, Department of Tourism and the Technical Education and Skills Development Authority on June 23 to 25, 1997 at the Manila Hotel, Roxas Boulevard, Metro Manila; that the Congress has an aim to serve as a scholarly forum for the exchange of ideas, insights, and experience among government dignitaries, higher education policy-makers and practitioners through the invited topical presentations and contributed papers; and that CHED is charging P5,000.00 for the Registration fee to cover expenses for the activity. In this connection, you now request for a ruling that the aforesaid Registration fee being charged to cover expenses for the Congress activity is exempt from tax. In reply, please be informed that since the activity of hosting the "Higher Education and Resources Development in Asia-Pacific for the 21st Century; A World Congress", is not being conducted for profit, the registration fee which shall be used to cover the necessary expenses appertaining thereto, shall not be subject to income and business taxes (Sec. 26, NIRC, as amended). Such "income", however, should be declared in the annual information return to be filed by CHED on or before April 15 of each year. (BIR Ruling Nos. 374-93 dated September 15, 1993 and 057-94 dated February 11, 1994) Very truly yours, ALICIA L. TOMACRUZ Head Revenue Executive Assistant (Legal Service)