Imported Religious and Educational Materials Intended for Free Distribution in the Philippines Exempt from the Payment of Compensating Tax

June 10, 1981 BIR RULING NO. 092-81 204-00 55-80 092-81 The Worldwide Church of God P.O. Box 1111 MCCPO Makati, Metro Manila Attention: Jeremiah D . Otiguero Office Supervisor S i r : This refers to your letter dated May 4, 1981 requesting that the religious and educational materials which are sent by your Headquarter's Office in Pasadena, California, U.S.A., be exempted from the payment of compensating tax under Section 204 of the Tax Code. It is shown by the evidences submitted that the Worldwide Church of God is a duly-registered religious corporation; that it sponsors religious programs on radio; that it receives religious and educational materials from its headquarter's office abroad for free distribution to its members, co-workers and subscribers. In reply thereto, I have the honor to inform you that the religious and educational materials sent by your headquarter's office in U.S.A. and intended for free distribution in the Philippines are exempt from the payment of compensating tax in accordance with the constitutional provision on the free exercise and enjoyment of religious worship. Very truly yours, RUBEN B. ANCHETA Acting Commissioner