BIR Ruling No. 452-11

November 11, 2011 BIR RULING NO. 452-11 Section 30 (G) of the Tax Code of 1997 PPH Educational Foundation, Inc. 937 Phoenix Bldg., Quezon Avenue, Quezon City Attention: Ma. Pilar Fatima Sibal-Balbin Executive Vice President and Treasurer Gentlemen : This refers to your letter dated September 29, 2008 requesting for the issuance of a certificate of tax exemption enjoyed by a civic league or organization not organized for profit but operated exclusively for the promotion of social welfare pursuant to Section 30 (G) of the Tax Code of 1997, as amended. It is represented that PPH Educational Foundation, Inc. with Taxpayer's Identification No. 007-027-631-000, is a non-stock, non-profit corporation duly organized under the laws of the Philippines; that it is registered with the Securities and Exchange Commission (SEC) under Registration No. CN200806855; and that the purposes for which it was incorporated are the following: 1) To establish, manage and administer an educational leadership program for educators and school administrator without operating as school; 2) To establish and provide educational and professional, training facilities and mechanisms to upgrade the qualifications of incumbent and incoming school leaders. HSCAIT In reply, we regret to inform you that we cannot grant your request for lack of factual and legal basis since your corporation is not among those exempt corporations under Section 30 of the Tax Code of 1997, as amended. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue