Bureau of Local Government Finance Opinion

January 10, 1995 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION The City Treasurer City of Manila S i r : This refers to the letter dated January 2, 1995 relative to the letters dated January 24, 1991 and August 31, 1994 of Mr. Bin Gui A. Uy requesting opinion on the proper tax classification of Interface Computer Learning Center, Inc. (ICLCI) now Interface Computer College, Inc. (ICCI), a non-stock educational institution. In this connection enclosed is a copy of the letter of even date addressed to Mr. Uy expressing the views of this Department on the taxability of educational institutions on their revenues derived from non-educational business activities and their real properties not actually, directly and exclusively used for educational purpose, for your information and guidance. Very truly yours, By authority of the Secretary: LORINDA M. CARLOS Executive Director Bureau of Local Government Finance