BIR Ruling No. 011-80

September 18, 1980 BIR RULING NO. 011-80 216-A 135-79 11-80 Philippine Council of Evangelical Churches, Inc. 311 West Avenue, Quezon City Attention : Mr . Agustin B . Vencer, Jr . Executive Director Gentlemen: This refers to your letter dated April 14, 1980 requesting a ruling on whether a BIR permit is required for the printing of receipts by a religious organization under the following circumstances: 1. The organization derives income solely on contributions from members and friends; and 2. The organization derives income from contributions of members and friends, and from business undertakings. In reply, I have the honor to inform you that for purely religious activities, a religious organization is not subject to internal revenue taxes and the bookkeeping regulations. (BIR Ruling No. 074-79) However, if the religious organization derives income from any of its properties real or personal, or from any activity conducted for profit regardless of the disposition thereof, such income shall be subject to the corresponding internal revenue taxes imposed under the Tax Code. Such being the case, said organization should issue receipts covering both its non-taxable as well as taxable income. An Authority to print said receipts should be secured before printing the same, as required by Section 216-A of the Tax Code. cdta Very truly yours, RUBEN B. ANCHETA Acting Commissioner