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Showing 1–3 of 3 articles for “association dues”

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Jun 22, 2022 condominium law value-added tax association dues property tax bir regulations

Condominium Dues and VAT: Supreme Court Clarifies Taxability of Association Fees

The Supreme Court confirms that condominium association dues are not subject to VAT, income tax, or withholding tax.

Jan 15, 2020 condominium dues association fees bir value-added tax income tax real estate law

Understanding Tax Exemptions for Condominium Dues and Fees: A Landmark Philippine Supreme Court Ruling

The Supreme Court clarifies when condominium association dues are taxable, resolving the validity of BIR RMC No. 65-2012.

May 9, 2002 real-estate-law property-associations automatic-membership torrens-title contractual-obligations civil-code

Automatic Membership in Property Associations: Upholding Contractual Obligations and Property Rights

Philippine Supreme Court rules that automatic membership clauses in deeds of sale bind successors-in-interest, who must pay association dues.