BIR Ruling [DA-209-97]

May 15, 1997 BIR RULING [DA-209-97] Hon. Edgar L. Mendoza Commissioner Bureau of Immigration Magallanes Drive, Intramuros Manila S i r : This refers to your letter dated February 7, 1997 in effect, requesting for a ruling as to whether or not religious organizations are required to file an Annual Return. It appearing that the Archbishop of manila informed your Office that being a corporation sole, the Roman Catholic church is exempt from filing even an Annual Information Return as an exempt organization. In reply, please be informed that the above contention of the Archbishop of Manila has no legal basis. All organizations which have established their exemption under Section 26 of the Tax Code, as amended, are required to file Annual Information Return instead of the regular income tax return. his is expressly provided under paragraph 2 of Section 24 of Revenue Regulations No. 24 as amended by Revenue Regulations No. 7-64 hereunder quoted, viz: aisadc "Section 24. Proof of Exemption . . . . "Upon receipt of the affidavit and other papers by the Commissioner of Internal Revenue, the organization will be informed whether or not it is exempt. When an organization has established its right to exemption, it need not thereafter, make and file a return of income as required under Section 46 of the Tax Code . However, the organization should file on or before April 15 of each year, an annual information return under oath, stating its gross income and expenses incurred during the preceding year, and a certificate showing that there has not been any substantial change in its By-Laws, Articles of Incorporation, manner of operation and activities as well as sources and disposition of income ." cdt Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue