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Showing 1–5 of 5 articles for “recreational 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.

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.

Jun 26, 2019 taxation bir revenue memorandum circular income tax vat recreational clubs

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.