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Showing 1–9 of 9 articles for “non-profit”

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Jul 28, 2020 tax law non-profit clubs membership fees vat income tax bir

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.

Jun 26, 2019 taxation bir membership fees value-added tax income tax non-profit clubs

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.

Jun 26, 2019 labor-law taxation bir non-profit clubs membership fees vat

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.

Feb 13, 2017 taxation income-tax non-profit-hospital bir nirc supreme-court

When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling

The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.

Feb 13, 2017 tax law non-profit hospitals income tax nirc (b)st. luke's medical center

Tax on Non-Profit Hospitals: Balancing Charity and Commerce in Philippine Law

Philippine Supreme Court clarifies that non-profit hospitals like St. Luke's pay 10% tax on income from paying patients, balancing charity and commerce.

Oct 17, 2016 civil-law co-ownership real-estate-mortgage good-faith-purchaser property-rights due-process

Due Process and Co-Ownership Rights in Non-Profit Organizations and Corporate Asset Transfers

Supreme Court ruling on void mortgages over deceased co-owner's share, good faith purchasers, and co-ownership rights in property transfers.

Sep 26, 2012 tax-law income-tax non-profit-hospitals bir nirc supreme-court

Taxation of Non-Profit Hospitals: Balancing Charity and Commerce in the Philippines

The Supreme Court clarifies when non-profit hospitals lose income tax exemption and pay the 10% preferential rate under the NIRC.

Jun 29, 2004 real property tax charitable institution tax exemption lung center local government code constitutional law

Taxing Charity: Real Property Tax Exemptions for Non-Profit Hospitals in the Philippines

The Supreme Court clarifies when non-profit hospitals qualify for real property tax exemptions under the Constitution and Local Government Code.

Oct 14, 1998 tax-law income-tax non-profit ymca tax-exemption nirc

Supreme Court Rules on Taxability of Rental Income of Non-Profit Organizations

Philippine Supreme Court clarifies when rental income of non-profit organizations like YMCA is taxable under the NIRC.