Tax Exemptions of a Non-stock, Non-profit Educational Institution Under the 1987 Constitution

November 25, 1987 BIR RULING NO. 378-87 24 316-87 378-87 Gentlemen : This refers to your letter dated October 26, 1987 requesting exemption from taxes under the provisions of the 1987 Constitution. In reply I have the honor to inform you that par. 3, Sec. 4, Art. XIV of the 1987 Constitution provides, viz: "(3) All revenues and assets of non-stock, non-profit educational institutions used actually, directly and exclusively for educational purposes shall be exempt from taxes and duties. . . ." The aforementioned Constitution was ratified at a plebiscite held for the purpose on February 2, 1987. Accordingly, the tax exemption privilege of non-stock, non-profit educational institutions took effect as of said date. Such being the case, as a non-stock, non-profit educational institution you are exempt from taxes and duties on all your revenues and assets used actually, directly and exclusively for educational purposes as of February 2, 1987. adc Very truly yours, (SGD.) EUFRACIO D. SANTOS Officer-in-Charge