BIR Ruling [DA-370-03]

October 15, 2003 BIR RULING [DA-370-03] 24 (A) & 32; DA-442-97 Holy Sacrament International Church 6 - Carranceja Cond. East Drive, Ipil Street Marikina Heights, Metro Manila Attention: Msgr. Teofilo A. Salcedo, D.D. Gentlemen : This refers to your letter dated June 2, 2003 requesting for a certification that you are exempted and/or eligible for tax exemption. Documents show that you are a bishop and founder of the Holy Sacrament International Church Philippines, Inc.,and that as such, you are vested with all the ecclesiastical powers, rights, benefits, honors, privileges, and prerogatives appertaining thereto; and that you are also authorized to solemnize marriages throughout the Philippines. In support of your request, you attached a photocopy of the Certificate of Renewal of Registration and Authority to Solemnize Marriage to expire on December 31, 2003, issued by the Office of the Civil Registrar General. In reply, please be informed that if you will not derive any personal income from your pastoral ministry/missionary work in the Philippines, except for the necessary support for your daily maintenance from the Holy Sacrament International Church, you are not subject to income tax prescribed under Section 24(A) of the Tax Code of 1997. However, whatever support that you will receive from your parish shall be considered as taxable compensation under Section 32 of the Tax Code of 1997. (BIR Ruling No. DA-442-97 dated December 23, 1997) 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 as null and void. aEcSIH Very truly yours, (SGD.) JOSE MARIO C. BUAG Deputy Commissioner Legal & Inspection Group