Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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.
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.