Central Philippine Union Conference

112 Gorordo Avenue, P.O. Box 3, Cebu City 6000 Philippines Tel. #(63) (032) 412-2100 Fax: (63) (032) 412-2043 www.cpucsda.org

OFFICE OF THE LEGAL & CORPORATE SERVICES

November 6, 2017

To: Office of the Treasurer

Calbayog City, Western Samar

Dear Sir/Madam:

Greetings from the Seventh-Day Adventist Church.

Our Institution, Central Philippine Union Conference Corporation of the Seventh-day Adventist
Church, formerly Central Philippine Union Mission of the Seventh-day Adventists was
established as a religious society or organization with the purpose/s stated in the fifth article of
its incorporation which reads;

FIFTH – That the general and principal purpose and object for which this corporation is
formed is to facilitate the proclamation of the everlasting gospel in the context of the
three angels’ message of Revelation 14:6-12 to all people within its territory, leading
them to accept Jesus as personal savior and to unite with His Church, and nurturing them
in preparation for his soon return, to administer the temporalities and manage the
properties or estate of the Central Philippine Union Conference Corporation of the
Seventh-day Adventist Church, xxxx, the management and operation of churches,
chapels, publishing houses, book and periodical centers, medical or health
institutions, clinics, hospitals, sanitariums, health food centers, seminaries,
community development and relief agencies and educational institutions from pre-
school, elementary, secondary, tertiary and vocational school levels,xxxxx (See
Attached Amended Articles of Incorporation – ANNEX A)

The 1987 Constitution of the Philippines, article VI Section 28-3 states that:

“Charitable Institutions, Churches, and parsonage or convents appurtenant thereto,

mosques, non-profit cemeteries, and all lands, buildings and improvements, actually,
directly, and exclusively used for religious, charitable or educational purposes shall
be exempt from taxation.”
The Local Government Code also restates this Constitutional provision in Section 234-B with the
express exception of the Withdrawal of Tax Exemption Privileges in Section 193 of the same
Code, which provides;

SECTION 234. Exemptions from Real Property Tax. - The following are exempted from
payment of the real property tax:

(a.) xxx

(b.) Charitable institutions, churches, parsonage or convents appurtenant thereto, mosques,

non-profit or religious cemeteries, and all lands, buildings and improvements,
actually, directly, and exclusively used for religious, charitable or educational
purposes shall be exempt from taxation.”

SECTION 193. Withdrawal of Tax Exemption Privileges. - Unless otherwise provided in

this Code, tax exemptions or incentives granted to, or presently enjoyed by all
persons, whether natural or juridical, including government-owned or -controlled
corporations, except local water districts, cooperatives duly registered under R.A.
No. 6938, non-stock and non-profit hospitals and educational institutions, are
hereby withdrawn upon the effectivity of this Code.

In view of the foregoing provisions of laws, the church would like to request your office for the
issuance of PROPERTY TAX EXEMPT CERTIFICATION our Lot situated in your City
specifically in Km 730 DaangMaharlika, Barangay San Policarpo which our Church, Elementary
School and Academy buildings are situated.

Thank you and GOD BLESS CALBAYOG.

Respectfully,

Evin M. Villaruben, CPA

Legal and Corporate Officer