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.

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 taxation income tax value-added tax bir recreational clubs supreme court

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.