Filing of St. Dominic Academy of Sworn Statement
BIR Ruling No. 203-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 15, 1959
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April 15, 1959 BIR RULING NO. 203-59 Mr. Teodoro Padilla Attorney-at-Law Catholic Welfare Organization 2474 Taft Avenue M a n i l a S i r : In reply to your letter dated March 10, 1959, I have the honor to inform you that inasmuch as Republic Act No. 2070 does not distinguish between corporations subject to tax and those not subject, the St. Dominic Academy, a religious corporation, is required to file the sworn statement provided for by the law aforementioned. This Office sustains its opinion that fraternal organizations and other civic groups are included among those institutions required to file the said sworn statement for the reason that the term "association" used in Republic Act No. 2070 is broad enough to include them. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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