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Income and Business Taxes Exemption on the Proceeds Derived by the Mamamalakaya

BIR Ruling No. 440-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 14, 1988

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September 14, 1988 BIR RULING NO. 440-88 29-h 306-87 440-88 Gentlemen : In reply to your letter dated September 8, 1988, I have the honor to inform you that the proceeds to be derived by the Mamamalakaya, an organization of parents of the Congregation of the Immaculate Heart of Mary, in connection with the raffle-fund raising it is launching, the proceeds of which shall be applied to support our less fortunate seminarians, are not subject to income and business taxes. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner

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