BIR Ruling No. 011-64

March 9, 1964 BIR RULING NO. 011-64 3rd Indorsement Returned to the Regional Director, BIR Regional District No. 12, Iloilo City, the attached papers relative for exemption from payment of the residence tax of the National Waterworks and Sewerage Authority, Waterworks District No. XIV, Iloilo City, with the following comment. cdtech The Waterworks District No. XIV is a unit of the NAWASA, which is a public corporation created by Republic Act No. 1383. The NAWASA was established principally for the maintenance of safe and sanitary water supply for the welfare of the inhabitants. This, undoubtedly, is a governmental function. The said corporation does not appear to have been organized for profit. It is essentially a service agency of the government and not a private or business enterprise. (Opinion, Sec. of Justice, No. 264, series of 1956, cited in Op. No. 213, s. 1958). As a public corporation performing governmental functions, the NAWASA is exempt from the residence tax. This is in accordance with the principal that the government is exempt from the burden of its own tax. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue