Legal Insights
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Navigating Tax Exemptions for Non-Profit Clubs: The Supreme Court's Ruling on Membership Fees
The Supreme Court clarifies that membership fees and assessment dues of recreational clubs are not subject to income tax and VAT.
Are Membership Fees of Recreational Clubs Taxable Income? SC Ruling
The Supreme Court clarifies when membership fees and assessment dues of recreational clubs are subject to income tax and VAT.
Are Club Membership Fees Taxable Income? The Supreme Court Weighs In
The Supreme Court ruled that membership fees and assessment dues of non-profit recreational clubs are not income or VAT-able receipts.
Supreme Court: Membership Fees of Non-Profit Clubs Not Subject to Income Tax and VAT
The Supreme Court ruled that membership fees and assessment dues of non-profit recreational clubs are not income or VAT-liable, limiting BIR RMC No. 35-2012.
When Club Dues Are Not Income: BIR Circular Partly Invalidated
The Supreme Court ruled that membership fees and assessment dues of recreational clubs are not income or VAT receipts, partly invalidating BIR RMC No. 35-2012.
Corporate Membership Dues: Who Pays When Nominees Change
Supreme Court rules on whether golf clubs can charge new membership fees when corporate members replace their nominees.
When a Corporate Club Member Changes Nominees: Who Pays the Membership Fee?
Supreme Court ruling on whether a golf club can charge new membership fees when a corporate member replaces its designated nominees.
IBP Dues: Why Non-Practicing Lawyers Must Still Pay Membership Fees
The Supreme Court rules that IBP membership dues are mandatory for all lawyers, regardless of active practice status.