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.

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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.