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Showing 1–4 of 4 articles for “condominium association”

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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.

Apr 3, 2019 condominium law association dues utility disconnection condominium act homeowners association

Condominium Owners' Duty to Pay Dues: When Utility Disconnection Is Valid

Philippine Supreme Court affirms that condominium associations may disconnect utilities for unpaid dues under the Condominium Act's declaration of restrictions.

Apr 2, 2019 condominium law association dues utility disconnection condominium act property management philippine law

Condominium Dues and Utility Disconnection: What Unit Owners Must Know

The Supreme Court upheld a condominium association's right to disconnect utilities for unpaid dues, clarifying owner obligations under the Condominium Act.