April 5, 2018

ROGER G. CADAYAS

Revenue District Officer

BIR,RD-106

Tandag City, Surigao del Sur

Sir:

Greetings of peace and prosperity.

San Antonio School, Inc., being a non-stock, non-profit religious educational corporation is EXEMPTED
FROM taxes on all its deposits and investments used actually, directly and exclusively for educational
purposes by virtue of the provision/s of SEC 30 (H) of the National Internal Revenue Code which states: “
the following organizations shall not be taxed under Title II in respect to income received by them as
such: (H) A Non-stock, Non-Profit Educational Corporation”. Such exemption is also provided by virtue of
the provision of Article XIV, Sec. 4(5) of the 1987 Constitution of the Philippines which states: “ All
revenues and assets of non-stock, non-profit educational institutions used actually, directly and
exclusively for educational purposes shall be exempted from taxes and duties. Also, pursuant to
Republic Act no. 10653, Sec. 30 Exemptions from Tax on Corporations, par. ( E) which states: “ nonstick
corporation or association organized and operated exclusively for religious, charitable, scientific, athletic
or cultural purposes or for the rehabilitation of veterans, no part of its income or asset shall belong to or
inure to the benefit of any member, organizer, officer or any specific person.” Such provision is also
provided in par. (H) which states: “ A nonstock and nonprofit educational institution”.

In view of the above, we would like to apply for the revalidation of the tax exempt status of San Antonio
School, Inc., in compliance to the BIR Revenue Memorandum Order No. 20-2013.

We are anticipating for your positive response on this matter.

Thank you very much and More Power.

Very truly yours,

MYRNA S. DELALUZ
School Principal