BIR Ruling No. 225-83

December 9, 1983 BIR RULING NO. 225-83 Gentlemen : This refers to your letter dated August 30, 1983 requesting opinion as to whether your corporation which, as represented, is a purely religious organization has to register official receipts and records of contributions received in accordance with Section 216 of the National Internal Revenue Code. In reply, I have the honor to inform you that for purely religious activities, a religious organization is not subject to internal revenue taxes and the bookkeeping regulations. (B.I.R. Ruling No. 074-79) Accordingly, in furtherance of your purely religious activities, you are not required to register your receipts and records of contributions received. However, pursuant to Section 27 of the Tax Code, as amended by P.D. No. 1457, even as a religious organization, your income derived from any of your properties, real or personal, or from any activity conducted for profit regardless of the disposition thereof, shall be subject to the corresponding internal revenue taxes imposed under the National Internal Revenue Code, in which case you should issue duly registered receipts covering your said taxable income. For this purpose, you are required to register with the Bureau of Internal Revenue your official receipts and invoices before using them pursuant to Section 216 of the Tax Code as implemented by Revenue Regulations No. 12-78. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue