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Download - Catholic Educational Association of the Philippines

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If <strong>the</strong> school canteen is actually operated<br />

by <strong>the</strong> school as a laboratory for its<br />

culinary arts students, or incidental to its<br />

operation as an educational institution,<br />

<strong>the</strong>n any pr<strong>of</strong>it derived from sales <strong>of</strong> <strong>the</strong><br />

products in <strong>the</strong> canteen is tax exempt<br />

CEAP SMX NATIONAL<br />

ASSEMBLY 083012<br />

199

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