Disseminating Religious Information and Belief is a Non-taxable Activity

November 19, 1958 BIR RULING NO. 679-58 Rev. W. E. Baskett Banaue, Ifugao Mt. Province S i r : Reference is made to your letter of the 3rd instant, stating that as foreign missionaries working in a pagan area, you intend to purchase from suppliers in Manila and other places religious articles, books, etc., which will either be for display or sold by you. You now request information whether or not you need register and pay any tax on those articles. In answer thereto, I have the honor to inform you that, as the activity of disseminating religious information and belief is a non-taxable activity, if the case be that said articles, books, etc. will be used exclusively, or sold, in connection with your religious activity, no tax is due thereon. Likewise, you need not register your name or style, etc. in accordance with Section 203 of the National Internal Revenue Code, which covers only persons engaged in a business or occupation subject to a privilege tax. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue