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Showing 1–2 of 2 articles for “non-profit clubs”

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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 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.