BIR Ruling [DA-539-99]

September 21, 1999 BIR RULING [DA-539-99] Imus Conservative Baptist Church, Inc. Sampaguita Village Aguinaldo Highway Imus, Cavite Attention: Rev . Sergio L . Velasquez Senior and Administrative Pastor Gentlemen : This refers to your letter dated January 5, 1999 requesting for exemption from the filing of individual income tax return and payment of income tax by the ministers, pastors, evangelists, etc. on the financial assistance and support extended to them for their sustenance. LexLib Documentary evidence submitted disclosed that Imus Conservative Baptist Church, Inc. is a non-stock, non-profit corporation duly registered with the Securities and Exchange Commission under SEC Registration No. 158817 dated January 10, 1989; that the purpose of the corporation is for the administration of its affairs, properties and temporalities; that the corporation has certain workers such as ministers, pastors, evangelists, missionaries and other Christian workers who have calling for the ministry on full time basis; and that these workers are given financial support coming from tithes and offering of the members and donations from others. In reply, please be informed that since the ministers, pastors, evangelists, etc. belonging to Imus Conservative Baptist Church, Inc. do not receive income or salaries but merely donations and help from religious members for their sustenance they are exempt from the filing of income tax return and payment of income tax. (BIR Ruling No. DA S-30-30-98 dated June 9, 1998.) LibLex 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.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal & Enforcement Group)