Roman Catholic Bishop of Malolos, Inc. Classified as a Religious Corporation and Not as an Individual; Not Allowed to Avail of the Tax Amnesty

January 19, 1982 BIR RULING NO. 013-82 051 000-00 013-82 Most Rev. Leoncio L. Lat, D.D. Titular Bishop of Sila Auxiliary Bishop of Malolos S i r : This refers to your letter dated November 10, 1981 requesting that the Roman Catholic Bishop of Malolos, Inc., a corporation sole administering the temporalities of the Diocese of Malolos be allowed to take advantage of the tax amnesty provided for under Presidential Decree No. 1840. In reply, please be informed that under Section 2 of Revenue Regulations No. 18-81 implementing Presidential Decree No. 1840, only individuals, who may either be resident (Filipino) citizens; non-resident (Filipino) citizens, resident aliens and non-resident aliens who are engaged in trade or business or practice of profession in the Philippines; and estates and trusts can avail themselves of the tax amnesty authorized by the abovecited Presidential Decree. The Roman Catholic Bishop of Malolos, Inc. being a corporation sole, is classified as a religious corporation under Section 109 of Batas Pambansa Blg. 68, otherwise known as the Corporation Code of the Philippines. Such being the case, the Roman Catholic Bishop of Malolos, Inc. is not an individual and, therefore, it cannot be allowed to avail of the tax amnesty under Presidential Decree No. 1840. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner