VAT Ruling No. 061-01
VAT Ruling No. 061-01 • Bureau of Internal Revenue (BIR) Issuances • VAT Rulings • Sep 12, 2001
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September 12, 2001 VAT RULING NO. 061-01 Sec. 109 (m) VAT Ruling 053-99 Southville International School Affiliated with Foreign Universities (SISFU) Yokohama cor. Luxembourg Streets BF Homes International Las Pias City, Metro Manila Attention: Mr . Roger Bartholomew President Gentlemen : This refers to your letter dated May 21, 2001 requesting exemption from the payment of value-added tax (VAT) as a post-secondary educational institution duly accredited by TESDA running Certificate and Diploma Programs but not including Bachelor's degrees. In reply, please be informed that pursuant to Section 109(m) of the 1997 Tax Code, private educational institutions shall be exempt from the value-added tax provided that they are accredited as such either by the Department of Education, Culture & Sports (DECS) or by the Commission on Higher Education (CHED) . Accordingly, unless you qualify under the aforecited provision of law, your educational services shall be subject to 10% VAT pursuant to Section 1 08(A) of the said Code. (VAT Ruling No. 053-99 dated May 13, 1999) Very truly yours, Commissioner of Internal Revenue By: (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal and Inspection Group
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