BIR Ruling No. 055-80

November 25, 1980 BIR RULING NO. 055-80 201-00 000-75 55-80 The Church of Jesus Christ of Latter-Day Saints Manila Distribution Center Ground Floor, Expocraft Bldg. 1008 Metropolitan Avenue Makati, Metro Manila Attention : Mr . Libe B . Botor Manager Gentlemen: This refers to your letter dated May 12, 1980 requesting that your shipment of Bibles, books, pamphlets and other religious printed matters which were donated from abroad for your distribution and use in the fulfillment of your religious and educational ends, charitable works and social program, be exempted from the payment of compensating tax. In reply, I have the honor to inform you that it appearing that the Church of Jesus Christ of Latter-Day Saints is a religious organization, and considering that the aforesaid shipment of Bibles, books, and pamphlets are for distribution to all Latter-Day Saints churches in the Philippines, it is the opinion of this Office as it hereby holds that the aforesaid shipment of articles is exempt from the payment of compensating tax in accordance with the constitutional provision on the free exercise and enjoyment of religious profession and worship. cdt Very truly yours, RUBEN B. ANCHETA Acting Commissioner