English: It can be recalled, however, that the Bureau of Internal Revenue (BIR) came up with Revenue Regulation No. 5 which said that an educational institution can avail of the lower tax rate if it is proprietary and non-profit.
Filipino: Matatandaang inilabas ng Bureau of Internal Revenue (BIR) ang Revenue Regulation No. 5 kung saan nakasaad na ang mga paaralang proprietary at non-profit lamang ang maaaring mapatawan ng mas mababang buwis.