Tax Exemption Privilege of Non-stock or Non-profit Educational Institutions Took Effect Upon the Ratification of the 1987 Constitution
BIR Ruling No. 211-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 17, 1987
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July 17, 1987 BIR RULING NO. 211-87 19 000-00 211-87 Gentlemen : In reply to your letter dated June 24, 1987, I have the honor to inform you that Article XIV, Section 4 paragraph 3, of the 1987 Constitution stating: "(3) All revenue and assets of non-stock, non-profit educational institutions used actually, directly and exclusively for educational purposes shall be exempt from taxes and duties. . . ." took effect upon the ratification of the Constitution in a plebiscite held for the purpose, pursuant to Section 27, Article XVIII of the said Constitution. Accordingly, since the said Constitution was ratified in the plebiscite held on February 2, 1987, the aforesaid tax exemption privilege of non-stock or non-profit educational institutions took effect as of such date. aisadc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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