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Exemption of the Proceeds Derived from a Raffle from Income and Business Taxes

BIR Ruling No. 175-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 4, 1988

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May 4, 1988 BIR RULING NO. 175-88 29 (h) 366-87 175-88 Gentlemen : In reply to your letter dated March 17, 1988, please be informed that the proceeds to be derived by you in connection with the Raffle you are launching in March 1988, to be used for your institution's development efforts, primarily, for your faculty and student development programs are not subject to income and business taxes. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner

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